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OSMANIA UNIVERSITY. LIBRARY 



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Gall No. $>>2-f r Accession No. f 



Author 
Title 

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This book sho*uld be returned on or before the date 
last marked below. 



MODERN 
COMMERCIAL PRACTICE 

WITH CORRESPONDENCE 



MODERN 

MANUALS OF COMMERCK 

BV 

FREDK. HOOPER and JAMES GRAHAM 
Commercial Education at Home and Abroad. A 

Comprehensive Handbook, providing materials for a. Scheme 

of Commercial Kducation in the United Kingdom, including 

suggested curricula for all grades of commercial institutions, 

with illustrations and plans. Price 7/-. 
Home Trade, or Modern Commercial Practice. 

Price 3/6. 
Fac-simile Modern Business Forms : Book No. T, The Home 

Trade. For students' use ; providing practice in rilling up 

actual documents. Price 1/3. 

Teacher's Companion to the Home Trade : Modern Business 

Methods ; containing hints a& to how to deal with each chapter 

in the Manual, a list of articles desirable for practical work 

{with estimated cost), and concise Answers to the 200 Questions 

in the Manual. Price 6/- net. 
The Beginner's Guide to Office Work (covering the elementary 

stage of the Syllabus for Modern Business Methods) Price 

2/6. Sewed, 2/-. 
Import and Export Trade, or Modern Commercial 

Practice. Price 4/6. 
Fac-simile Modern Business Forms : Book No. 2, Export Trade. 

Price 1/3. 
Fac-simile Modern Business Forms : -Book No. 3, Imports and 

Ships Price l/- 

Modern Commercial Practice witli Correspond- 
ence. By F. HKFI.IS, F.R.G.S., F.Iiic.S.T. 
Part I. The Home Trade. Price 2/6. 
Part II. The Kxport Trade. Price 3/-. 

Modern Book - Keeping and Accounts. By WM. 
ADGIE, F.C.A. Complete, 6/-, or 

Part I. Price 2/-. Part II. Price 2/6. 
Part III. Price 3/-. 

Key to Parts I., II., and III. 3/- net each. 
Household Accounts. By Miss KATK MANLKY, Organising 

Secretary Yorkshire Ladies' Council of Education. Price 2/6. 
Loose Sheets ruled for the week for Class Practice. Price 6d. 

per dozen. 
Modern Commercial Arithmetic. By G. H. DOUGLAS, 

M.A. Part I. Price 2/-. 

French Commercial Practice. By JAMKS GRAHAM and 
GKORGK A S. OLIVER. 

Part I. Price 3/6. Part II. Price 5/-. 

German Commercial Practice. By JAMI^S GKAHAM and 
GEOROK A. S. OLIVER. 

Part I. Price 3/6. Part II. Prices/-. 

Spanish Commercial Practice* By JAMF.S GRAHAM and 
GKOKGK A S. OLIVER. 

Part I. Price 3/6. 
The Foreign Traders' Correspondence Handbook. 

By JAMFS GRAHAM and GEORGE: A. S. OLIVER. Price 4/-. 
Foreign Traders' Dictionary of Terms In English, 
German, French, and Spanish. By JAMES GRAHAM 
and GEORGE A. S. OLIVKJ*. Price 4/-. 

MACMILJLAN AND CO., LTD., LONDON. 



Modern 

Commercial Practice 
With Correspondence 

SERIES OF TRANSACTIONS FOR USE IN CONNECTION 

WITH CLASSES IN COMMERCIAL PRACTICE 

OR BUSINESS METHODS 



UY 

F. HEELIS, F.C.I.S, F.R.G.S. 

Governor Pitman s Schooh 

Late Examiner to the West Riding County Council, Union of Lancashire 

and Cheshire Institutes, the Midland Cottnties Union 

of Educational Institutes, &^c. 



part 11. 

3mport 



MACMILLAN AND CO., LIMITED 
ST. MARTIN'S STREET, LONDON 



COPYRIGHT 

JFirst Edition 19 si 
Reprinted 1922, 1925 



PRINTED IN GREAT BRITAIN 



PREFACE. 

The series of transactions now published has been pre- 
pared with a view to furnishing the necessary practical work 
for students who are studying the advanced stages of Gommor- 
cial Practice or Business Methods. 

The working, out^ of complete transactions is now re- 
garded by experienced teachers of the subject as the only 
satisfactory method of illustrating the theoretical instruc- 
tion given in class. As each letter or document is intro- 
duced in its proper sequence, the student is able to appre- 
ciate, not only the exact relation which one item bears to 
another, but also the place of each in the completed whole. 

The plan recommended in the Home Trade book by 
which one class of students represents the buyers, whilst 
another class, working in conjunction with them, represents 
the sellers, may be followed in the transactions illustrating 
the export and import trades. Additional interest is in this 
way given to the work, and a healthy spirit of rivalry 
created between the classes. 

In the earlier transactions students may be allowed to 
copy the letters and documents, paying special attention to 
the form of each ; at a later stage they should read the let- 
ter which is being dealt with, afterwards writing it in their 
own words without reference to the book. The transactions 
given in outline only will furnish ample material for unaided 
work on the part of the student. 



vi. PREFACE. 

In order to secure the material for these transactions the 
writer has been in correspondence with over 300 firms in 
the British Isles, and has interviewed about 50 merchants 
and others in the Leeds and Bradford district who are en- 
gaged in the export or import trades. 

To those who have supplied him with original documents 
or copies, and who have also at considerable inconvenience 
given him information which otherwise would have been 
inaccessible, he returns his sincere thanks. 

F. HEELIS. 



London, 

January, 1911* 



INTRODUCTION. 

When working through our text-books on " Home Trade " 
and " Import and Export Trade" (Modern Business Methods 
or Commercial Practice) students in Commercial Subjects have 
frequently felt the need both for practice and for reference 
of a series of model transactions showing how the different 
documents arise in actual business, and this manual has been 
prepared to meet that want. 

Tn addition to acting as Assistant in connection with the 
Training Courses for Teachers, Mr. Heelis has had extensive 
experience in conducting classes in the above subject in 
Technical and Secondary Schools, and we can confidently 
recommend this series of transactions as being admirably 
adapted for the purpose in view, and for use in connection 
with our manual on Import and Export Trade. 

A similar series of transactions dealing with the Home 
Trade has appeared, 

FREDK. HOOPER, 

Formerly Secretary, Bradford Chamber of Commerce. 

JAMES GRAHAM, 

Director of Education, City of Leeds, 

formerly 

Inspector for Commercial Subjects and Modern 
Languages to the West Riding County Council. 

March, 1911. 



The rights of translation and 
reproduction are reserved 



MODERN COMMERCIAL PRACTICE 



PART II. 



EXPORT TRANSACTIONS. 



Transaction 
No. 

1. Buyers : 
Seller** : 


Parties. 
W. H. JONES & Co. 

ROWNBURY & CO. 


Class of 
G oods. 

Cocoa. 


Country. 
Victoria. 


2. 


Buyer : 
tellers : 


L. INOLEBY. 

G. DUNKERLEY & SONS. 


Machinery. 


Egypt. 


3. 


Buyers : 
Sellers : 


I. WORMALD & CO. 

ASPINALL, BAKIIAN & Co. 
LTI>. 


Ready-made 
Clothing 


S. Africa. 


4. 


Buyer? : 
Sellers : 


C. HAKOING & Co. 
EDWARDS & APPLE YARD. 


Dress Goods. 


Canada. 


5. 


Buyers : 
Sellers : 


KRUGKR & STJSYN. 
WOOD HEAD & LIGHTFOOT. 


Worsteds. 


Transvaal. 


13. 


Buyers : 
Sellers : 


TOGO & OKU. 
A. FLETCHER <fe BROS. 


Italians. 


Japan. 


7. 


Buyers : 
Sellers : 


G. NKPPEOK & Co. 
BATLEY, GREENWOOD & Co. 


Machinery. 


Russia. 


8. 


Buyers : 
Sellers : 


A. C. POIRE & Co. 
WM. TAYLOR & Co. 


Dress Goods. 


France. 


9. 


Buyers : 
Sellers : 


J. MORRIS & Co. 
T. & C. HARRISON & Co. 


Bacon. 


Natal. 


10. 


Buyers : 
Sellers : 


S. RATANAYAPTI & SONS. 
W. G. ISBISTER & Co. 


Paper. 


Siarn. 


11. 


Buyers : 


G. HILL & SONS. 


Hardware. 


ISjatal. 



Buyers' Agents : PAUL RAYNER & Co. 
Manufacturers : METROPOLITAN 

EMERY Co., and FREDERICK GEE 

AND Co. 

12. Buyers : LEVY & LEVY FILS. Linings. 

Sellers : SMITH, JONES & SMITH. 
JB B 



Belgium. 



COMMERCIAL PRACTICE 
EXPORT TRANSACTIONS continued. 



Transaction 
No. 



Parties. 



Class of 
Goods. 



Country. 

13. Buyers : PETERSON & KILLNER. Dress Goods. Germany, for 
Sellers : R. Ross & SONS. S. America. 



14. Buyers : B. BAPTISTA & SONS. 

Sellers : JOHN COOK & Co. Carpets. 

Manufacturers : REDMAYNE & SMITH. 
Forwarding Agents : PEATE AND 
WELLDON. 



15. Buyers : D. HARTLEY & SONS. 
Sellers : NORTH & EDWARDS. 



Biscuits. 



India. 



New Zealand. 



16. Buyers : BENJAMIN & Co. 
Sellers: T. C. JONAS '& Co. 



Worsteds. 



Canada. 



IMPORT TRANSACTIONS. 

17. Importers : B. F. HALSTEAD & Co. Wool. 
Buying Agent : F. SHALLARD. 



Australia. 



18. Buyers: MORLEY, PICKERSLEY & Co. Machinery. U.S.A. 
Sellers : THE CROCKER- WHEELER Co. 

19. Consignors : J. MENDONCA & SONS. Castor Seed. Brazil. 
Brokers : BERNARD HUNT & Co. 



20. Buyers : ROBERT FOSTER & Co. Dried Fruit. Greece. 
Sellers : W. MARCOPOLI & FILS. 



21. Buyers : CAMPBELL BROS. & Co. Tea. 
Sellers : THE CEYLON TEA ESTATES, 
LTD, 



Ceylon. 



COMMERCIAL PRACTICE 3 

TRANSACTION No. 1. 

Buyers : MESSES. W. H. JONES & CO., MELBOURNE, VICTORIA. 

Setters : MESSRS. ROWNBURY & CO., THE COCOA WORKS, 
BIRMINGHAM. 

SUMMARY. 

The Sellers, Messrs. Rownbury & Co., of Birmingham, have a 
traveller who represents them in Australia. Having secured an order 
from Messrs. Jones & Co., of Melbourne, ho transmits the necessary 
order form to his Principals, at the same time furnishing the Buyers 
with a copy. When the order reaches Messrs. Rownbury's works in 
Birmingham, the goods are packed and despatched by rail to London 
for shipment through a firm of Forwarding Agents, who effect insurance 
and take out the Bills of Lading. When this is done, the Insurance 
Policy and Bills of Lading, together with a note of their charges, are 
sent to the Sellers, who remit a cheque in settlement. As the goods 
are sold f.o.b. it is necessary to add the insurance and freight charges to 
the invoice, one copy of which is sent, along with a letter advising 
shipment, direct to the Buyers. A draft is drawn for the amount due, 
and to this the Bill of Lading in triplicate, the Insurance Policy, and 
a copy of the invoice are attached. It is then handed to the Sellers' 
bankers for collection, with instructions that it shall not be presented 
for acceptance until the goods have arrived. 

DOCUMENTS AND CORRESPONDENCE. 

(I) Order Form received from firm's representative ; (2) Consign- 
ment Note ; (3) Instructions to Shipping Agents ; (4) Letter from 
Shipping Agents enclosing Bs/L, &c.; (5) Bill of Lading ; (6) Insurance 
Policy ; (7) Freight Note ; (8) Letter advising remittance ; (9) Cheque ; 
(10) Receipt; (11) " Compliments and Thanks" slip; (12) F.o.b. 
Invoice for goods; (13) Documentary Draft; (14) Instructions to 
Bankers re collection of Draft; (15) Advice of Shipment to Buyers, 
enclosing invoice; (16) Specification, 



COMMERCIAL PRACTICE 



I Order from Firm's Representative. 

ROWNBURY & Co., 

BIRMINGHAM. 

DATE ORDER ENTERED. 

5th January, 19. 



TRAVELLER'S NAME I L.^ ebster ' 

BUYERS Messrs. W. H. Jones & Co., Melbourne. 

INVOICE TO Buywa, and one copy to H. Webster, Running 
Order No. 326. 

SEND GOODS TO " .?^!!.^.^f.^?.^^..^r/: 

1/20 

MELBOURNE. 



UNDER MARK 




No. 


tSixe 
of 
each. 


GOODS. 


Price. 


s. d. 


20 


28 Ib. 


Boxes " Select " Cocoa, per Ib. 


lid. 




20 


28 


"Imperial" ,, 


Ill 




280 


4 


Confectionery 










Assorted Nos. 22, 24, 25 & 20 










per Ib. 


11- 


















F.o.b. 










London. 

















COMMERCIAL PRACTICE. 



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COMMERCIAL PRACTICE 

3. Advice of Goods for Shipment. 

THE COCOA WORKS, 

BIRMINGHAM, 

1st March, 19. 
Messrs. J. H. Durham & Co., 



Shipping Agents, 

29, Lincoln Road, E.C. 

SHIP F-o.b. s.s. "Arab." 

DESTINATION Melbourne, Victoria. 

CONSIGNEE ?...".9^ e . r :.". 

1/20 




MARK & No.. 

Melbourne ( Wharf ) . 



10 Cases, each 2' 3" X 2' 0* X 2' 0" 
CONTENTS 
NET WEIGHT 

VALUE FOR CUSTOMS **?:. * 56 : 

INSURE FOR- ..JM.*:?:*: 

FREIGHT TO BE PAID BY f * end * r . s :. 

How FORWARDED TO SHIP ^ r , LM ' * .?: Railwa ^: 

STATION Ori ^ J)ocks ' 

DATE FORWARDED TO SHIP ht . March : 



Please ship the above, make out Bills of Lading, and clear 
at Customs, &c. 

ROWNBUBY & Co. 



COMMERCIAL PRACTICE 

4. Letter enclosing Shipping Documents. 



J. H. Durham & Co., 

Shipping and Forwarding 

Agents. 

Telegraphic Address : 
"PROMPT, LONDON." 



29, LINCOLN ROAD, 

LONDON, E.G., 

8th March, 19. 




Messrs. ROWNBURY & Co., 
COCOA WORKS, 
BIRMINGHAM. 

Dear Sirs, 

We are obliged for your instructions for the shipment of 
the following, viz.: 

1/20 

Melbourne, Wharf. 

per s.s. " Arab." 

The goods are now on board, and we enclose herewith 3 
copies of Bill of Lading, Insurance Policy, and note of charges. 
The vessel is due to sail on Tuesday next. 

Awaiting your further esteemed commands. 
We remain, 

Yours faithfully, 

J. H. DURHAM & CO. 



5. BILL OP LADING. 



STAMP 

60. 





Freigki on 



<U...^jffpfr Ton. 

10% Primage 

Total 



, in pood order and condition, by ^.jJjjjl ^J^J^0^^ 

/ LONDON, atf ,4<7ente, in and upon /^e good Steamship called the 
now lying in the pott of LONDON, and bound for 

with liberty to proceed to and stay at any intermediate Port or Ports, in any rotation, for the purpose of trading, or for any other pxirpos* 
whatsoever ; and with liberty to sail with or without Pilots, to tow and assist Vessels in all situations, and to carry goods of all kinds, 
dangerous or other 

~ -PACKAGES MERCHANDISE, being marked and numbered as per 
h Package by the shippers, before shipment, with the name of the Port of Destination in letters 




margin, and aleo specially marked upoiJ 

not IMS than two inch" ' '-^ AU 

dock (where the ship's 



not leiis than two inchea long (without which the Owners are not to be held liable for correct delivery) and to be delivered from the ship's 
the ship's responsibility shall cease) in the hkejgopd order and condition, at the aforesaid Port of 



or so near thereunto as she can safely gbt (the Act of God, the King's Enemies, Pirates; Robbers, Thieves, Barratry of Master or Mariners, 
Restraint of Princes, Rulers &nd People, Fire, Vermin, Rain, Spray, Sweating, Leaking, Breakage. .Rust, Decay, insufficiency of Wrappers 
and Package, and all injury to the same, and all damage arising from Errors, Obliterations, insufficiency or absence of Marks, Numbers, 
Addresses, or description of any goods shipped ; risk of Lighterage to and from the Vessel or Craft or Hulk, or Transhipment, Explosion, 
Heat, Fire at any time and place whatever, Boilers, Steam, or Machinery, and the consequence ot any damage to or defect in Boilers or 
Machinery, Collision, Stranding, Steaming, Jettison, or any other Peril of the Sea, Rivers, Navigation, or of Land Transit, of whatsoever 
nature or kind, and whether any pf the Perils, causes, or things above mentioned, or the loss or injury arising therefrom, be occasioned by 
the wrongful act, default, negligence, or error in judgment of the Owners, Pilot, Master, Officer*. Crews, Stevedores, or other persons whom- 
soever in the service of the Ship, or for whose acts the Shipowner would otherwise bo liable, or by unseaworthiness of the Ship at the com- 
mencement of the voyage, provided all reasonable means have been taken to provide against such unseaworthiness or otherwise howsoever, 
except'od). unto j 



or to his or their assigns. Freight fort the said Good-s as per margin, to be paid by shippers in London (free of interest), on or 
before departure of the Vessel. General Average according to York and Antiverp Rules. 

Weight, Measure, Quality, Condition, (Brand, Contents, .and Value unknown, and the Shipowner not accountable in any way for same. 
Not accountable for any Goods of whatever description which are above the value of 100 per package, unless the value be heroin exressod 
and extra freight, as may bo agreed ort, paid ; nor for Money, Gold, Silver, Bullion, Specie, Precious Metals, Manufactured or Unmanu- 
factured, Plated Articles, Glass, China, Jewellery, and Articles used for Jewellery, valuable and Precious Stones, Watches, Clocks, Time- 
pieces, Mosaics, Bills, Bank Notes of any country. Orders, Notes, or securities for payment of any Money, Stamps, Maps, Title Deeds, or 
other Documents of any nature whatsoever ; Paintings, Pictures or Statuary, Quinine, Silk, Laces, Furs, or Cashmere, Manufactured or 
Unmanufactured, made up into Clothes or otherwise, unless Bills of Lading are signed therefore, with the value thereof therein expressed, 
and Extra Freight, as may be atrreed upon, be paid. 

The Goods to be discharged from the Ship as soon as she is ready to unload, into Hulk, Lazaretto, or Hired Lighter, by the Agents 
of the owners of the Vessel, at tho Shippers' or Consignees' risk and expense. 

The Shipowner is not liable for any loss, detriment, or damage to any goods which are capable of being covered by Insurance, nor for 
any claim of which notice is not given b&fore the removal of the goods, nor for any claim for damages to or detention of any goods where the 
damage is dona or detention occurs while the goods are not in the possession of the Shipowner, nor in any case for more than the declared 
or invoice value oi the Goods, whichever shall be least. 

Goods of an infl&mmable, explosive, or otherwise dangerous nature, shipped Trithout permission and without full disclosure of their 
nature, whether the Shipper be aware thereof or not, may be sei/.ed and confiscated or destroyed by the Shipowner at any time before 
delivery, without any compensation to the Shipper, Consignee, or Owner. 

All lines and expenses, losses or domages, which the Snipowner or his Agents or Servants or the Ship or Cargo may incur or suffer on 
account of incorrect. or insufficient marking or description of any packages or their contents, or the dangerous nature of their contents 
(whether the Shipper be aware thereof or not), shall be paid by the Shipper or Consignee, whether they or he be Agents or Principals, as 
may be required, and the Shipowner shall have a lien and right of sale over the goods for payment thereof. 

Freight payable by Shipper to be paid Ship lost or not Jest. The Shipowner ehall have a lien on all Goods for payment of Freight. 
whether payable in advance or not. 



IN WITNESS whereof the Master or Agent of the said Ship hath affirmed to ....... UO 

tenor and date, the one of which being accomplished, the others to stand void. 



Daied a4 LONBON, the.- 



day of. 




AJh. 



Q 



.. Bills of Lading, all of this 



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puv JU')fejqou^iy u^OM^aq jo/puw (nQ zong wq^ tn 9uiptmo.iQ 



COMMERCIAL PRACTICE 



13 



1. Freight Note. 



29, LINCOLN ROAD, 
LONDON, E.C., 

Slh March, 19. 



Jl/fe88rs. Rowribury & Go. 
Birmingtiam. 



iDr. to J. H. DURHAM & CO., 

Shipping and Forwarding Agents. 



1/20 


To Freight as per B/L 








, 




20 Cases per s.s. " Arab " 




10 


1 





<^H.^> 


Bills of Lading 






2 




Melbourne 


Commission and Charges 






5 




Wharf 


Insurance and flta,mp 






12 


5 




























E. & O.E. 

















11 





5 















t , COMMERCIAL PRACTICE 

14 



8 Letter covering remittance. 
Rownbury & Co., 

Manufacturers of Cocoa, 
Chocolate, and Confectionery. 

Makers of 

'"Select" and "Imperial" 
Cocoas, Gum Pastilles, 
French Confections, <fce. 

THE COCOA WORKS, 
BIRMINGHAM, 

9th March, 19 

Messrs. J. H. DURHAM & Co., 
29, LINCOLN ROAD, 
LONDON, E.G. 

Dear Sirs, 

Enclosed please find cheque for 11 Os. 5d. in settlement of 
account. 

Please acknowledge receipt in duo course and oblige, 
Yours faithfully. 

ROWNBURY & CO, 
W.J. 



COMMERCIAL PRACTICE 



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COMMERCIAL PRACTICE 19 

14. Instructions to Bankers re Dr&it. 
Rownbury & Co., 

Manufacturers of Cocoa, 
Chocolate, and Confectionery, THE COCOA WORKS, 

f f lke , rs 44 T f . . BIRMINGHAM, 

"Select " and "Imperial" > 
Cocoas, Gum Pastilles, 
French Confections, <fcc. Qtfl March, 19 



THE MANAGER, 

BIRMINGHAM & MIDLANDS BANK, 
BIRMINGHAM. 

Dear Sir, 

Herewith we beg to hand you, for collection on our account 
draft for 125 15s. 5d., drawn on Messrs. W. H. Jones & Co., 
Melbourne, at 30 d/s against shipment of goods per s.s. " Arab." 
The following documents are attached : Invoice, Insurance 
Policy, and Bill of Lading in triplicate, and these are to be 
surrendered on acceptance of draft. 

In case of need communicate with Messrs. Wilson & Co., 
George Street, Melbourne, whose instructions may be acted 
upon, and to whom the documents may be surrendered on 
application. 

Kindly arrange that the bill shall not be presented for 
acceptance until the goods arrive. 

Yours faithfully, 

For ROWNBURY & CO., 

W. BURY, 

Secretary. 



20 COMMERCIAL PRACTICE 

15. Advising Shipment and enclosing Invoice, 
Rownbury & Co., 

Manufacturers of Cocoa, 
Chocolate, and Confectionery. T HE COCOA WORKS, 

..^ect^CeHa," BIRMINGHAM, 

Cocoas, Gum Pastilles, 
French Confections, <fcc. "" March, 19.... 



Messrs. W. H. JONES & Co., 
MELBOURNE. 

Dear Sirs 

Confirming our respects of the 18th ult., we now beg to 
advise shipment of your order dated 5th January, viz., 10 
cases Cocoa and 10 cases Confectionery, per s.s. "Arab" 
sailing on Tuesday next. 

We enclose invoice, for the amount of which, viz., 
125 15s. 5d., we have drawn on you at 30 days' sight, order 
ourselves, documents to be surrendered on the draft being 
accepted. The draft we have handed to our bankers, the 
Birmingham and Midlands Bank, for collection. Insurance 
has been effected by us as usual. 

Awaiting your further esteemed orders, and recommending 
our draft to your kind Drotection. 

We remain, 
Dear Sirs, 

Faithfully yours, 

ROWNBURY & CO 

per W. BURY, 

Secretary. 



COMMERCIAL PRACTICE! 



AND IR 



6! 



SH 

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Arab 



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22 COMMERCIAL PRACTICE 



TRANSACTION No. 2. 

Buyer : MB. L. INGLEBY, ALEXANDRIA, EGYPT. 

Sellers: MESSRS. G. DUNKERLEY & SONS, ENGINEERS, 
HALIFAX, YORKS. 

SUMMARY. 

A letter ordering sundries is forwarded by the Buyer to tho Sellers, 
with instructions to forward part of tho goods by parcels express at 
once, the balance to follow by the usual route. The receipt of the order 
is acknowledged, and within a few days the first part of the order is 
executed, the goods being sent through Forwarding Agents in Liverpool, 
and the Buyer advised of the shipment. The remainder of the goods 
having been got ready for shipment, the case is forwarded through the 
same firm for shipment by first steamer direct to Alexandria. A ship- 
ping advice note is filled in and despatched to the agents, who effect 
insurance under their own floating policy. As the goods are sold 
'* loco " the forwarding charges are added to the account, a docu- 
mentary draft being drawn for the amount due, and handed to the 
Sellers' bankers for collection, the documents being surrendered on 
payment of the draft. The Buyer is advised of the shipment, and 
requested to honour the draft on presentation. 

DOCUMENTS AND CORRESPONDENCE. 

( 1 ) Letter from Buyer ordering goods ; (2) Letter acknowledging 
receipt of order ; (3) Shipping Advice Note ; (4) Letter to Buyer, 
advising shipment ; (5) Invoice ; (6) Freight Note ; (7) Shipping 
Advice Note for balance of order ; (8) Freight Note ; (9) Insurance 
Letter; (10) Bills of Lading (particulars only); (11) Invoice; (12) 
Statement of Account; (13) Draft; (14) Letter to Buyer, advising 
shipment, &c. 



COMMERCIAL PRACTICE 23 

1. Loiter ordering Goods, 

ALEXANDRIA, 

5th August, 19 

Messrs. G. DUNKERLEY & SONS, 
ENGINEERS, 

HALIFAX, ENGLAND. 

Dear Sirs, 

I shall be obliged by your forwarding the undornoted 
Machinery and Sundries at your earliest convenience. 

If possible please despatch items 1 and 2 by parcels express 
not later than the 16th instant, and the balance of the order 
by steamer from Liverpool as usual. 

Relying upon your prompt attention. 

I remain, 

Yours faithfully, 

L. INGLEBY. 

0/232 

1. 1 Corner Cutting Shears No. 236. 

2. 2 Special Guides for above. 

3. 1 No. 18 Screw Press. 

4. 1 Rubber Buffer for above. 

5. 1 Combination Die No. 186. 

6.-1 193- 

7. 1 132. 

8. 1 214. 

9. 1 Die for No. 16 Screw Press, 



24 COMMERCIAL PRACTICE 



2. Acknowledgment of Order. 

HALIFAX, 
I2th August, 19. 
Mr. L. INOLEBY, 

ALEXANDRIA. 



Dear Sir, 

We are in receipt of your esteemed favour of the 5th inst., 
with order for Machinery and Sundries, for which we are 
obliged. 

The work is now in hand, and we hope to forward the 
Shears and Guides in the course of a few days. The Presses 
and Sundries will be ready for despatch in about a fortnight's 
time. 

Yours faithfully. 

G. DUNKERLEY & SONS. 



COMMERCIAL PRACTICE 

3. Advice of Shipment 

HALIFAX, 

16th August, 19. 



25 



Messrs. SMALLEY & SMALLEY, 
SHIPPING AGENTS, 
LIVERPOOL. 

SPECIFICATION of one case Machinery, as per particu- 
lars below, forwarded to you this day per L. & Y. Railway, 
carriage paid, for shipment by parcels express to Mr. L. 
Ingleby, Alexandria. 

All charges to us. 

G. DUNKERLEY & SONS. 



Marks and 
Numbers. 


Description. 


Measurements. 


Weights. 


Remarks. 


l 


1 case 


r 9"xO'jr 


Gross 


Insure 




Machinery 


x 0' 7" 


0. 1. 2 


for 3 


Alexandria 






Net 






' 




0. 0. 20 













































26 COMMERCIAL PRACTICE 



4. To buyer, advising shipment* 

HALIFAX, 

16th August, 19 

Mr. L. INGLEBY, 

ALEXANDRIA. 

Dear Sir, 

Confirming our respects of the 12th inst. we have the 
pleasure to inform you that we have this day forwarded to 
Messrs. Smalley & Smalley, Liverpool, 1 box Machinery, for 
shipment to you by parcels express. 

The remainder of Order No. 232 will be forwarded before 
the end of the month. 

Yours faithfully, 

G. DUNKERLEY & SONS. 






1 



W 




W 



W 

3 



i o 



COMMERCIAL PRACTICE 



27 



r 



^ 



ft? 



aga 



COMMERCIAL PRACTICE 

6. Freight Account 



LIVERPOOL, 

24th August, 19. 



Messrs. G. DUNKERLEY & SONS, 
HALIFAX. 

Dr. to SMALLEY & SMALLEY, 



Freight and Charges on 
shipped per ........ ^:? 

Mr. L. Ingleby, Alexandria. 







Freight (in full), including 






s. 


d. 






carriage to port 






10 


6 






Cartage and Porterage 






1 









Dues and Entry 






1 


3 






Insurance 






1 


6 








































14 


3 






Net Cash. 

























29 



COMMERCIAL PRACTICE 

7. Advice of Shipment 

HALIFAX, 

21th August, 19. 
Messrs. SMALLEY & SMALLEY, 

SHIPPING AGENTS, 
LIVERPOOL. 



SPECIFICATION of 1 case Machinery, as per particulars 
below, forwarded to you this day per L. & Y. Railway, carriage 
paid, for shipment per first steamer to Mr. L. Ingleby, 
Alexandria. 



All charges to us. 



G. DUNKERLEY & SONS. 



Marks and 
Numbers. 


Description. 


Measurements. 


Weights. 


Remarks. 


1 


1 Case 


4' 11" x 2' 6" 


Gross 




/\ 


Machinery 


xl' 10" 


9. 3. 21 


Please 


<JL.Iy> 






Net 


insure 


Alexandria 






8. 0, 14 


for 40 











































30 



COMMERCIAL PRACTICE 



8. Freight Account, 



LIVERPOOL, 

1st September, 19. 



Messrs. G. DUNKERLEY & SONS, 
HALIFAX. 

H>r. to SMALLEY & SMALLEY, 

Shipping and Forwarding Agents. 

Freight and Charges on One Case Machinery shipped 
per s.s. Casablanca to Mr. L. Ingleby, Alexandria. 







Freight (in full), including 







s. 


d. 






carriage to port 






11 


3 






Dock Dues, &c. 






i 


3 






Agency Commission 






i 









Customs Entry 






2 


6 






Insurance on 40 @ 10/-% 














and effecting and Policy 






4 


3 






Bills of Lading 






2 














1 


2 


3 






Net Cash. 











COMMERCIAL PRACTICE 31 

9. Insurance letter. 



From To 



SMALLEY & SMALLEY, 

Shipping, Forwarding 

and 
Insurance Agents. 



. O. Dunkerley & Sons, 
Engineer 8, 

Halifax. 



LIVERPOOL. 

30th August, 19. 




1 Cs. per s.s. "Casablanca" 

ALEXANDRIA. 

Please note that we have written off our Open Insurance 
Policy 40 to cover the above package from here to Alex- 
andria. 

Yours truly, 

SMALLEY & SMALLEY. 



COMMERCIAL PRACTICE 



10. Bill of Lading (particulars). 




Al/EXANDRTA. 



Shipped by G. DTJNKERLEY & SONS, 



LIVERPOOL, to ALEXANDRIA, 



To "Order." 



One Case Machinery. 



Three affirmed. 



30th August, 19. 



COMMERCIAL PRACTICE 

II. Invoice. 



33 



Halifax, ^fa. August, 



Jl/fr. L. Ingleby, Alexandria. 



3BOU0bt Of 

0/232. 



SONS, 





1 


No. 18 Screw Press 






14 


8. 

10 


d. 





1 


Rubber Buffer for above 




1 


10 







1 


Combination Die No. 186 




4 


15 







1 


No. 193 




4 


12 







1 


No. 132 




5 


5 







1 


No. 214 




5 










1 


Die for No. 16 Screw Press 




2 


10 













38 


2 









less 10% 




3 


16 


2 










34 


5 


10 






1 Case 






15 



























35 





10 






less 2$% 






17 


6 

























34 


3 


4 































COMMERCIAL PRACTICE 



l2.*Sta,tement. 



Halifax, 



19 . 



L. Ingleby, Alexandria. 

Dr. to Q. DUNKERLEY & SONS, 

Engineers. 



19 







H. 


d. 





8. 


d. 


Aug. 16 


To Goods as per Invoice 


2 


7 


1 








,. 25 


Freight, &c. 




U 


3 








27 


Goods 


34 


3 


4 








Sept. 2 


Freight, &c. 


1 


2 


3 


















fix 


/? 


// 
















J.JL 




















































Net. 































































COMMERCIAL PRACTICE 



35 



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36 COMMERCIAL PRACTICE 

14. Advising Shipment, &c. 

HALIFAX, 

5th September, 19. e ,... 

Mr. L. INGLEBY, 

ALEXANDRIA. 

Dear Sir, 

We had this pleasure last on the 16th inst., and now beg 
to inform you that we have shipped per s.s. " Casablanca ' : 
to your address the balance of Order No. 232. 

Enclosed you will find copies of invoices, together with 
notes for forwarding charges and Statement of Account. 

For the amount of the latter, viz., 38 6s. lid., we have 
drawn on you by our sight draft, the documents attached to 
which are to be surrendered on payment, and have handed 
the same to our bankers as usual for collection. 

Recommending our draft to your kind protection, and 
awaiting your further esteemed orders. 

We remain, 

Yours faithfully, 
G. DUNKERLEY & SONS. 



COMMERCIAL PRACTICE 37 



TRANSACTION No. 3. 

Buyers: MESSRS. I. WORMALD & CO., SOMERSET ROAD, 
CAPE TOWN. 

Setters : MESSRS. ASPINALL, BARRAN & CO. LTD., 186, 
WELLINGTON ROAD, LEEDS. 

SUMMARY. 

An indont for ready-made clothing is forwarded by Messrs. 
I. Wormald & Co., of Capo Town, to Messrs. Aspinall, Barran & Co. 
Ltd., a firm of wholesale clothiers in Leeds, the receipt of which is 
acknowledged by letter. 

The goods having been manufactured are packed in a wood case, 
lined with oilskin as a protection against damp, and the invoice is made 
out, a discount of 3J per cent, being allowed. Although the price is 
c.i.f. Cape Town, it is understood that the Buyers will pay for the 
packing, the charge for which is made out on a separate invoice. At 
the foot of the invoice for the goods a form of Declaration of Origin is 
printed, and this is signed by a responsible person on behalf of the 
exporters. The case is forwarded, carriage paid, by rail to the port of 
shipment, the Shipping Company being advised of this and furnished 
with the necessary instructions. The exporters having a floating 
policy with the Empire Marine Insurance Company, fill in a printed 
declaration form, and despatch it to the company by post. 

The Steamship Company transmit to the exporters the Bs/L, 
together with the Freight Note, the amount of which is remitted by 
cheque. 

A 10 a/s Documentary Draft is drawn in duplicate for the amount 
of the shipment in favour of the County and Commercial Bank Limited, 
to whom it is hypothecated. 

The Buyers are advised of the shipment and of the draft, a copy 
of the invoice being enclosed. On payment of the draft, which will 
be presented by the bank's agents in Cape Town, the Bills of Lading 
are handed to the Buyers, who are then able to claim delivery of the 
goods from the Steamship Company. 



DOCUMENTS AND CORRESPONDENCE. 

(1) Order from Buyers direct ; (2) Letter acknowledging receipt ; 
(3) Invoice, c.i.f. with Certificate of Origin ; (4) Invoice for packing 
case ; (5) Advice to Shipping Agents ; (6) Letter declaring insurance 
against Floating Policy ; (7) Particulars for Bill of Lading ; (8) Freight 
Note; (9) Draft, with documents attached; (10) Letter of Hypothe- 
cation ; (11) Letter advising shipment, &c. 
D 



38 COMMERCIAL PRACTICE 

1. Order. 

1st January, 19. 
INDENT No. ?.9.*:. 

ORDER FROM *. . r .... a . '...:'.?.'.!.../...?. .'.' 

m Messrs. Aspinall, Barran & Co. Ltd., Leedv. 

FORWARDED BY ^*LEJ.^*:*P..?. - 

To ARRIVE }f>t r 4 "^... 19 """ 

PATK tn wo0 ^ casCj > tined oilskin. 

MARK ^IA/J^I^O"^ CAPE TOWN. 



CODE WORD 




Item. 


Ticket 

No. 


Quantity 


DESCRIPTION. 


Price. 


i 


26 


21 


Clifton Suits, 12/2, 12/4 


8/6 


2 


58 


12 


Harrow Suits, 8/8, 4/9 


221- 


3 


92 


10 


Darley Suits, 5/6, 5/7 


10/6 


4 


35 


20 


Boys' Trousers, 11/5, 9/6 


7/~ 


5 


72 


18 


Men's Trousers, 5/6, 12/7, 1/8 


7/6 


6 


42 


10 


Derby Overcoats, 5/5, 5/6 


181- 

































COMMEBCIAL PRACTICE 39 



2. Acknowledging receipt of Order. 

186, WELLINGTON ROAD, 
LEEDS, 

23rd January, 19. 



Messrs. I. WORMALD & Co., 
CAPE TOWN. 

Dear Sirs, 

We have the pleasure to acknowledge the receipt of your 
Indent No. 204, dated 1st January, for which we are much 
obliged. 

The goods will be forwarded so as to reach you on or 
before 1st August as desired, and you will receive advice of 
shipment in due course. 

Yours faithfully, 

ASPINALL, BARRAN & CO. 

per W.B. 



COMMERCIAL PRACTICE 



0} 

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COMMERCIAL PRACTICE 



41 



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42 COMMERCIAL PRACTICE 

5. Shipping Advice Note. 
ASPINALL, BARRAN & CO. Ltd. 

186, WELLINGTON ROAD, 
LEEDS, 

10th June, 19...... 

The British Union Steamship Co., 
Southampton. 

Please ship the undermentioned goods, sent....?^..??^. per 



in accordance with the following instructions. 


No. and Descrip- 
tion of Packages. 


1 Wood Case, Marks & Nos. W. & Co. 
lined oilskin. Cape Town. 


Contents. 


Ready-made Clothing. 


Weight or/and 
Measurements. 


Cwts. qrs. Ibs. 

Weight 3. 0. 26. L. 40" B. 34" D. 30" 


Value. 


50 


Insure for 


We have declared. 


To be consigned 
to 


Messrs. I. Wormald & Co., Cape Town. 


Freight to be 
paid by 


Consignors. 


Bills of Lading to 


do. 


Charges to be 
paid by 


do. 



ASPINALL, BARRAN & CO. Ltd. 



COMMERCIAL PRACTICE 43 

6. Declaration of Insurance. 

186, WELLINGTON ROAD, 
LEEDS, 

June, 19 



To THE UNDERWRITER, 
EMPIRE MARINE INSURANCE Co. LTD., 
CAPEL COURT, 

LONDON, E.G. 

Dear Sir, 

Please note that insurance for the following shipment will 
attach to open policy of 

MESSRS 9 ur . se J. ve :*.: 

r\^r 1 Case Ready-made Clothing. 

i 

Cape ^\^>^ Town. 
VALUED AT.. 
PER f.-*:. . " 

1?ROM Southampton, 
^Q Cape Toum. 

POLICY PAYABLE AT London .: 

Yours truly, 
ASPINALL, BARRAN & CO. LTD. 




44 COMMERCIAL PRACTICE 



7. Particulars for Bill of Lading. 



12th June, 19. 



IN NAME OF Aspinall, Barran & Co. 

From Southampton to Cape, Town, per s.s. "Saxon" Captain 
Wright. 

To "Order." 

1 Case Merchandise 

Three copies affirmed. 

Cape To ton. 

8. d. 

23' 8" @ 28/6 per steamer ton ... 16 10 
Primage 10% 1 8 

18 6 




COMMERCIAL PRACTICE 



45 



8. freight Note. 



SOUTHAMPTON, 

12th June, 19. 



ILfessrs. Aspinall, Barran & Co., 
Leeds. 

Dr. to THE BRITISH UNION STEAMSHIP CO. 



it* 


To Freight as per B/L 







s. 


d. 


<^*C> 


s.s. " Saxon " 






18 


6 


Cape Town 


To Bills of Lading 






2 


6 




Cartage, &c. 






1 








































































1 


2 






























46 



COMMERCIAL PRACTICE 







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COMMERCIAL PRACTICE 47 

10. Letter of Hypothecation, 

LEEDS, 13th June, 19 

To THE DIRECTORS OF 

THE COUNTY & COMMERCIAL BANK, LTD., 

LONDON. 
Gentlemen, 

Wo have negotiated through your Leeds Office a bill drawn by 
w.9 OTi Messrs. Wormald & Co., Cape Town, for 5u 5 6, and, us collateral 
security, have delivered with the said Bill shipping documents for the 
following goods : 

Invoice for one package amounting to 50 5s. 6d. 
Policy of Insurance (I) Floating F.P.A. for 55 payable in 
London. 

Bill of Lading for one package ^ 

marked * ^.&OCape Town. 

The freight on which amounting to 18/6 is (2) paid by us. 
These documents are to be given up on payment of the Bill. 

In case the said Bill should suffer disho, our, either by non-accept- 
ance on presentation or non-pay merit, we hereby authorise you to cause 
the said goods to be sold according to your discretion, such sale being 
for our account, at our sole risk, and subject to the usual charges for 
commission and all incidental expenses, it being understood that The 
County and Commercial Bank, Ltd., is to be free from all responsibility 
whatever in respect of such sale. The proceeds of the goods, if sold 
under this authority, you will account for here, and we hereby 
undertake and agree to pay you, with a re-exchange of 10% thereon, 
the amount of any deficiency which may arise between the said Bill 
and the proceeds of the goods ; and should any surplus be realised, we 
consent to your retaining a general lien thereon against any other 
liabilities we may have incurred to your bank. 

In case of any loss arising, for which you may recover under the 
insurance effected on these goods, you are hereby authorised to hold the 
amount so recovered at the disposal of Messrs. I. Wormald & Co., 
provided said Bill shall have received due honour. But in the event 
of the dishonour of the Bill, either by non-acceptance on presentation 
or non-payment, we hereby give you authority to retain the amount 
so recovered for our account, subject to any claim the bank may have 
thereon. 

Wo are, Gentlemen, 

Yours faithfully, 

ASP TN ALL, BARRAN & CO. 

(1) State if goods are insured F.P.A., or to cover all risks. 

(2) State whether the freight is paid, or is payable on the delivery of 

the goods. 



48 COMMERCIAL PRACTICE 

11. Letter advising Shipment and Draft, 

186, WELLINGTON ROAD, 
LEEDS, 

\Wi June, 19 

Messrs. WOKMALD & Co., 
CAPE TOWN. 

Dear Sirs, 

We beg to advise shipment, per s.s. " Saxon " sailing on 
Thursday next, of the goods ordered by your Indent No. 
204, particulars as per invoice enclosed. 

We have drawn upon your good selves for 50 5s. 6d, by 
our 10 d/s Draft No. 826 in favour of the County and Com- 
mercial Bank, Ltd., the shipping documents attached to be 
surrendered on payment. 

Trusting the goods will reach you in good order and con- 
dition, and recommending our draft to your kind protection. 

We remain, dear Sirs, 

Yours faithfully, 
For ASPINALL, BARRAN & CO. LTD. 

S. ASPINALL, 

Secretary. 



COMMERCIAL PRACTICE 49 

TRANSACTION No. 4. 

Buyers : MESSES. CHARLES HARDING & CO., 42, WEL- 
LINGTON ROAD, MONTREAL. 

Sellers: MESSRS. EDWARDS & APPLEYARD, BBAMLEY, 

LEEDS. 

SUMMARY. 

Tho transaction opens with a cable message, instructing the Sellers 
to repeat an order which has previously been executed. On receipt of 
the cable a '* Copy Order " is prepared by the Sellers, showing full 
particulars as to quantity, measurements, and prices. Patterns of 
the goods are also attached in the space provided, and a column is 
reserved for code words, which are to be used in case a repeat order is 
necessary. The " Copy Order " is despatched by the first available 
mail, with a covering letter giving the date on which it is expected 
the goods will be shipped. When the goods are ready they are for- 
warded to Messrs. Foiiwick, Martin & Co., of Manchester, for shipment 
by s.s. " Cookridge " to Montreal, a Shipping Advice Note (a printed 
form which in this ease has been furnished by the shipping agents) 
being sent to them by post. The goods having been shipped, the 
forwarding agents make out their account for charges and transmit it, 
with Insurance Policy and Bills of Lading, to the Sellers, who are then 
in a position to make out the invoice. It should be noted that, although 
the goods are sold nominally f.o.b., the packing case is charged as an 
extra at cost price. The Sellers advise the Buyers of the shipment, 
and enclose shipping documents, the transaction closing by the Buyers 
transmitting demand draft in settlement. 

NOTE. The abbreviation " Stg " used in the invoice represents the 
word *' String." When the pieces are examined in the warehouse of 
the Sellers, should any flaw or weak place be discovered in the material, 
a piece of coloured string is attached to the selvage of the piece, and 
an agreed upon allowance is made to the Buyers for every such string. 
In some cases this is so many pence per string, whilst in others it may 
represent a quarter of a yard of the material. 

DOCUMENTS AND CORRESPONDENCE. 

(1) Cablegram ; (2) Letter acknowledging receipt of cable, and 
enclosing (3) Illustrated " Copy Order " ; (4) Shipping Advice Note 
to Forwarding Agents ; (5) Letter advising placing of insurance (cover- 
ing note) ; (6) Letter advising shipment, and enclosing ; (7) Bills of 
Lading (particulars only given) ; (8) Insurance Policy (particulars 
only) ; (9) Freight Note ; (10) Letter to Buyers, advising shipment 
and enclosing documents; (11) Invoice; (12) Account of expenses 
and " charges paid on " ; (13) Letter from Buyers, enclosing (14) 
Draft. 



50 



COMMERCIAL. PRACTICE 



Woolard 

sensitive 



. Cable. 

Leeds 
replica 



opposite 
Harding 



TRANSLATION : 
Opposite = Repeat order. 
Sensitive = February. 
Heplica = Despatch immediately. 
Harding =Chas. Harding & Co. 



COMMERCIAL, PRACTICE 6J 



2. Acknowledging Receipt of Cable* 



Messrs, Edwards A Appleyard, Low BANK M 

Woollen Manufacturers. 

Established 1810. I^RAMLEY, LEEDS, 

Telephone No. 826. nafL 

Telegrams: "WooLAKD, LEEDS." *vtfl 



Messrs. CHAS. HARDING & Co. LTD., 
42, WELLINGTON ROAD, 
MONTREAL. 

Dear Sirs, 

We duly received your cable, ordering 12 pieces Serges 
as before. This did not, however, arrive in time for us to 
ship by this week's boat, but we will forward the goods in 
time to catch the vessel sailing on October 4th. We hope 
this delay will not cause you inconvenience. 

Attached we beg to hand you illustrated copy order, 
and remain, 

Yours faithfully, 

p.p. EDWARDS & APPLEYARD. 
J. BALFOUB. 



COMMERCIAL PRACTICE 



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COMMERCIAL PRACTICE 53 

4. Shipping Advice Note. 
FENWICK, MARTIN & CO,, 

SHIPPING, FORWARDING, AND INSURANCE AGENTS, 
CHURCH STREET, MANCHESTER. 

Telegrams: "NAUTICAL, MANCHESTER." 
Telephone : 222. 

Particulars of Goods forwarded on the 1st inst., per Lane, 
and Yorks. Railway, carriage paid, consigned to the Manchester 
Bocks Station, to your order for shipment per s.s. " Cookridge " 
sailing on the 4th inst. 



Marks and Nos. Packages. 


Contents. 


H u 
v'N. 7 (7ase, Zmc 

<X X C* hu\ Lined 
Montreal. 


Dress Stuffs (554% yds.}. 
L. 28" B. 34" D. 35" 
Gross Weight, 2.3.9. 
Net Weight, 2.0.19. 


Value for Customs Clearance 


28 6s. 8d. 


Bills of Lading in the name 
of, and how many required 


Selves three copies. 


Consigned to .. 


Okas. 


Harding & Co., Montreal. 


Freight payable by . . 


Consignors. 


Charges payable by 


Consignors. 


Insurance 
State if in tin or not .. 
Policy payable in 


To be effected for 35, A/R. 
Wood case, zinc lined. 
England. 


Date: 1st Oct., 19... 


Name and Address of Shipper :-- - 
Edwards & Appleyard, 
Bramley. 



54 



COMMERCIAL PRACTICE 

5. Placing Insurance. 
Insurant J)*partttttt 



Telegrams "NAUTICAL." 
Telephone: No. 222. 

From 



FENWICK, MARTIN & CO. 

CHURCH STREET, 

MONTREAL. 



To 



. Edwards <fc Appleyard, 
Bramley, 

Leeds. 



3rd October, 19 

Dear Sirs, 

We beg to advise that we have, acting as your Agents, 
placed the Marine Insurance on the undermentioned goods. 

Particulars as follows : 

ASSURED Messrs. Edwards & Appleyard. 

VESSEL ^". c - ook d ^ 

VOYAGE Manchester to Montreal. 

CLAUSE A I R : 

AMOUNT 35 ^ 6 /r %. ( Stam P 3d -\ 2s - 4d - 

Net Premium. 

1 Wood Case, zinc lined. 

Dress Goods. 




Montreal. 

Yours very truly, 

FENWICK, MARTIN & CO, 



COMMERCIAL PRACTICE 5.6 



Advising Shipment, &c. 



Fenwick, Martin & Co., 

Shipping, Forwarding f < n 

PF an(1 b CHURCH STREET, 

Insurance Agents. 

MANCHESTER, 

Telegrams : " Nautical." 

Tolephone^No. 222. ^h October, 19. 

Enclosures. 



Messrs. EDWARDS & APPLEYARD, 
BRAMLEY, 

LEEDS. 

Dear Sirs, 

In accordance with your instructions we have shipped 
on your account one case goods per s.s. " Cookridge " for 
Montreal, and now beg to hand you three copies of Bill of 
Lading, together with Insurance Policy and Freight Note. 

Awaiting your further esteemed commands, which shall 
have our careful attention. 

We remain, 

Yours faithfully, 
FENWICK, MARTIN & CO. 



56 COMMERCIAL PRACTICE 



7. Bill of Lading. 

To be made out from the particulars given in the Advice 
Note, Freight Note, &c. 



8. Insurance Policy. 

Form to be filled in from the particulars given in the 
Insurance Cover Note. 



COMMERCIAL PRACTICE 

12. Account of charges "Paid on" 



57 



Telephone No. 826. 

Telegrams: "WOOLAIID, LEEDS." 



ESTABLISHED 1810. 



r. t* EDWARDS & APPLEYARD, 

Spinners and Manufacturers* 



No allowance for shorts or 
damages can be entertained 
unless made within three 
days after delivery. 



Low BANK MILLS, 

BBAMLEY, LEEDS, 

9^ October, 19 



Tl/f e8sr8 Charles Harding & Co., Montreal, 

tf 24 
MONTREAL. 








Shipping Charges on case 





H. 


d. 






XHX 24 












N^C./^ MONTREAL. 












per s.s. " Cookridge " 












Freight, cfc., as per B/L 


1 


7 


6 






Insurance 




2 


4 




















1 


9 


10 






Less 5% off Freight 




1 


3 





















1 


8 


7 








, 












E. & O.E. 





















58 COMMERCIAL PRACTICE 



10. Advising buyers of Shipment, and enclosing documents. 



Edwards & Appleyard, 

Woollen Manufacturers. LOW BANK MlLLS, 

Established 1810. BRAMLEY, LEEDS, 



Telephone No. 826. Qth October, 19. 

Telegrams : * ' WOOLARD. " 



Messrs. CHARLES HARDING & Co. LTD., 
42, WELLINGTON ROAD, 
MONTREAL. 

Dear Sirs, 

We had this pleasure last on the 26th ult., and now beg 
to hand you Bills of Lading in triplicate, insurance policy, 
invoices, and note for freight and insurance charges in respect 

; ^\ 24 shipped to you per 
to the case < ** > t . . . _ 

XjCv/^ s - s - Cookridge." 

MONTREAL. 
Kindly remit by Demand Draft on London as usual. 

Trusting the goods will reach you safely, in good order and 
condition, and awaiting your further esteemed favours, 

We remain, 

Yours faithfully, 

EDWARDS & APPLEYARD. 



COMMERCIAL PRACTICE 



59 



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60 



COMMERCIAL PRACTICE 



9.- -freight Account. 



Telegrams: "NAUTICAL." 
Telephone : No. 222. 

Messrs. EDWARDS & APPLEYARD, 
BRAMLEY, LEEDS. 



CHURCH STREET, 

MANCHESTER, 

1th October, 19... 



To FENWICK, MARTIN & CO. 

Freight, &c. 9 per s.s. " Cookridge" Manchester to Montreal. 



Marks, &c. 




MONTREAL. 

Freight 13' 7' (minimum 20 feet) @ 50 j- per 

ton 

Primage at 10% 
Inland Carriage 
Bills of Lading 
Insurance 35 at 6/-% A.R. 

Stamp 
Cartage 
Commission 



Less 5% off freight 



E. & O.E. 










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zight 






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4 



As the payment of all Prepaid Freight should be made in exchange 
for Bs/L, we must ask you to kindly let us have a remittance in settle- 
ment of this account by return. 



COMMERCIAL PRACTICE 61 



13. Letter covering draft, &c. 

42, WELLINGTON ROAD, 
MONTREAL, 

October, 19. 



Messrs. EDWARDS & APPLEYARD, 
BRAMLEY, 

LEEDS. 

Dear Sirs, 

We are in receipt of your letter dated 9th October, with 
shipping documents and invoice for the goods ordered by 
cable on the 25th September, and despatched per s.s. " Cook- 
ridge." The vessel has not yet arrived, but is expected in the 
course of a few days. 

We have the pleasure to enclose herewith our D/D No. 296 
for 29 15s. 3d., drawn on Messrs. Sanderson & Co., London, 
which we trust you will find in order. 

Yours faithfully, 

p.p. CHARLES HARDING & CO. LTD. 
J. KAYE. 



62 



COMMERCIAL PRACTICE 







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COMMERCIAL PRACTICE 63 



TRANSACTION No. 5. 

Buyers: MESSES. KRUGER & STEYN, WEST STREET, 
PRETORIA. 

Sellers: MESSRS. WOODHEAD & LIGHTFOOT, CHARLES 
STREET, BRADFORD. 

SUMMARY. 

The two firms above named have had frequent transactions, but 
some time has elapsed since the last order. The present transaction 
is opened by an inquiry for samples of latest patterns of cloth, which 
in due course are forwarded by sample post. To each pattern is 
attached a ticket bearing a code word, and each firm has, in addition, 
a copy of a recognised code adapted to the woollen cloth trade. An 
order is sent by cable, and on the same day a confirmation of this, 
with full instructions for forwarding, is despatched by mail. On receipt 
of the cable the order is placed with the manufacturer and the receipt 
of the cable is acknowledged by letter. The goods having been made 
are delivered by the manufacturers to Messrs. Woodhead & Lightfoot, 
who are merchants only. They are packed in three cases, and con- 
signed, as per instructions from the Buyers, to the Shipping Company 
at Southampton, to whom an Advice Note is sent. The Steamship 
Company are also asked to effect insurance. The Insurance Policy, 
three stamped Bills of Lading, and the Freight Note are sent to the 
Sellers, who remit the amount due by cheque. Two copies of the 
invoice are made out, one being enclosed, along with one Bill of Lading 
and the Insurance Policy, in the letter to the Buyers advising shipment, 
whilst the other is sent, along with the remaining Bills of Lading, to 
the Forwarding Agents at the port of destination. A draft at 60 d/s 
is drawn for the amount of the invoice, and this is discounted with the 
Bradford Banking Company, Messrs. E. Wilson & Co., Cape Town, 
friends of the drawers, being named in case of need. 

DOCUMENTS AND CORRESPONDENCE. 

(1) Letter of Inquiry ; (2) Reply quoting prices, &c.; (3) Cable 
(order) ; (4) Letter confirming, with instructions, &c.; (5) Letter 
acknowledging receipt of order ; (6) Shipping Advice Note ; (7) Letter 
from Shipping Agents enclosing (8) Freight Note ; (9) Bill of Lading ; 
(10) Insurance Policy; (11) F.o.b. Invoice; (12) Letter of Advice to 
Buyers, enclosing invoice, &c., and advising; (13) Draft at 60 d/s; 
(14) Letter of Advice to agents in Durban enclosing Bs/L. 



64 COMMERCIAL PRACTICE 

1. Letter asking for Quotations, &c. 

WEST STREET, 

PRETORIA, 

TRANSVAAL, 

1st February, 19.. .. 

Messrs. WOODHEAD & LIGHTFOOT, 
WOOLLEN MERCHANTS, 
CHARLES STREET, 
BRADFORD. 

Dear Sirs, 

We shall be glad if you will favour us, by return mail, with 
a full range of samples of your latest patterns in Cheviots, 
Meltons, and Mixtures. 

Business at present is not very brisk. The boom which 
v^as expected at the close of the year has not come up to 
expectations, and no very great improvement is likely to 
occur until the labour question has been adjusted. There 
seems, however, at the moment of writing to be a prospect of 
an early settlement, and as soon as this happens great develop- 
ments will take place in connection with the mines, which 
we hope will have a stimulating effect on business generally. 

We trust that in executing our orders you will do so with 
your usual promptitude. 

Yours faithfully, 

KRUGER & STEYN. 



COMMERCIAL PRACTICE 65 

2. Reply stating Prices and Terms. 

CHARLES STREET, 
BRADFORD, 

2th February, 19 

Messrs. KRUGER & STEYN, 
WEST STREET, 

PRETORIA, TRANSVAAL. 

Dear Sirs, 

We are in receipt of your esteemed favour of the 1st inst., 
and are pleased to hear from you again after so long an inter- 
val. 

In accordance with your request we are forwarding by 
this mail under separate cover samples of our New Season's 
Goods, which are just coming to hand. The prices quoted 
are f.o.b. Southampton, and are subject to the usual discount 
of 2>%. 

In ordering by cable you will oblige by using the code 
words as indicated on the tickets attached to each pattern. 

We trust that your anticipations of increased business will 
be more than realised, and assure you that any orders you 
may place witli us shall have our immediate and most careful 

attention. 

We remain, 

Yours faithfully, 
WOODHEAD & LIGHTFOOT. 



66 COMMERCIAL PRACTICE 



3. Cable. 



22nd March, 19. 



" Wood Bradford. Capital symmetry numerical retrospect 

Kruger." 

TRANSLATION. 

CAPITAL : Send 5 pcs. 44" Meltons No. 185. Pattern A. 
SYMMETRY : Send 5 pcs. 44" Meltons No. 185. Pattern D. 

NUMERICAL : Send 20 pcs. Mixtures No. 126, 10 each Nos. 18 
and 20. 

RETROSPECT : Shipment in 5/6 weeks by Union Line from 
Southampton. 

KRUGER : Kruger & Steyn. 



COMMERCIAL PRACTICE 6T 

4. Confirming Cable, and giving instructions for forwarding 

Goods. 

From Krugef & Steyn, WEST STREET, 
KING EDWARD STREET AND PRETORIA, 
WEST STREET, PRETORIA. 22nd March, 19 

No. 93. 

Messrs. WOODHEAD & LIGHTFOOT, 
CHARLES STREET, BRADFORD. 

Dear Sirs, 

We cabled you to-day as follows : " Wood Bradford 
capital symmetry numerical retrospect Kruger," which we 
now beg to confirm as per particulars below. 

Yours truly, 

KRUGER & STEYN. 

10 pcs. Meltons No. 185, 5 pcs. ea. patts. A & D at 3/3 per yd. 

f.o.b. 
20 pcs. Mixture No. 126, 10 ea. patts. No. 18 & 20 at 2/10 per 

yd. f.o.b. 
PARCELLING : To be wrapped in damp-proof paper and packed 

in zinc -lined cases. 
SAMPLES : As usual by mail. 
FREIGHT : To be paid and charged to us. 
TERMS : 60 d/s draft. Discount 2|%. 
INSURANCE : To be effected in London and charged to us. 

To be declared at invoice value of goods and charges 

plus 10%. 
SHIPPING INSTRUCTIONS : To be forwarded per Union Line 

Steamer from Southampton to Durban. Advice of 

shipment to be sent to us direct and also to Messrs. 

Lawson & Beitt, Shipping Agents, Durban, to whom the 

B/L should be sent. 
SHIPMENT : In 5/6 weeks from receipt of order. 



MARKS AND NUMBERS : ^<K.8c S^^ 11/13 
PRETORIA via DURBAN. 



68 COMMERCIAL PRACTICE 

5. Acknowledging Receipt of Cable. 

CHARLES STREET, 
BRADFORD, 

22nd March, 19 

Messrs. KRUGER & STEYN, 
WEST STREET, 
PRETORIA. 

Dear Sirs, 

We have your cable to hand to-day as follows : " Wood 
Bradford capital symmetry numerical retrospect Kruger," 
for which we are obliged, arid which we now beg to confirm. 

We have put the order in hand, and hope to be able to 
ship the goods by the steamer due to leave Southampton on 
the last Thursday of next month. 

We presume you will forward immediately the necessary 
instructions as to shipment, and these shall have our attention 
in due course. 

Yours faithfully, 

WOODHEAD & LIGHTFOOT. 



COMMERCIAL PRACTICE 



69 






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70 COMMERCIAL PRACTICE 



7 Letter from Shipping Agents, with Enclosures. 



WM. SYKES & CO., 

Shipping and Forwarding SOUTHAMPTON, 

Agents. 

Telegrams: 29th April, 19. 

"FORWARD, SOUTHAMPTON." 



Enclosures. 

* 

Messrs. WOODHEAD & LIGHTFOOT, 
BRADFORD. 

Dear Sirs, 

We are favoured by your instructions for the shipment 



of 3 cases ^^KA&^^^ per s.s. " Southern Cross," 

PRETORIA. 
and now have the pleasure to hand you Bills of Lading and 

Insurance Policy, together with a note of our charges, for the 
amount of which we shall be pleased to have your remittance 
in due course. 

Awaiting your further esteemed commands. 

We remain, 

Yours faithfully, 

WM. SYKES & CO. 

per M, B. 



COMMERCIAL PRACTICE 



71 



o 



TS 



M 




72 COMMERCIAL PRACTICE 



9. Particulars for Bill of Lading. 

28th April, 19. 

Shipped by Wm. Sykes & Co. 

Per s.s. " Southern Cross " Southampton for Durban. 

Goods : 3 Cases Merchandise. 

To Order. 

Three Bills affirmed. 

1 



PRETORIA, 

Via Durban. 
3 Cases Woollen Goods 

88 ft. @ 22/- per ton ...... 28 5 

10% Primage ......... 4 10 

2 13 3 



COMMERCIAL PRACTICE 73 



10. Particulars for Insurance Policy. 

28th April 19. 

In favour of Messrs. Woodhead & Lightfoot. 
At and from Southampton to Durban. 
Per s.s. " Southern Cross." 
No. 8119. Value 160. 

3 Cases Woollen Goods. 

11/13 



PREMIUM at 7/6%. 



PRETORIA, 

Via Durban. 



74 



COMMERCIAL PRACTICE 






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COMMERCIAL PRACTICE 76 



12. Letter Advising Shipment md Draft, 

CHARLES STREET, 
BRADFORD, 

30th April, 19. 
Messrs. KRUGER & STEYN, 

WEST STREET, 
PRETORIA. 



Dear Sirs, 

We had this pleasure last on the 22nd ult., and now beg to 
advise shipment of your Order No. 93, viz., 3 cases Woollen 
Goods per Steamer " Southern Cross," sailing about the 2nd 
prox. 

We enclose Insurance Policy, one Bill of Lading, and 
Invoice, for the amount of which, viz., 142 13s. 8d., we have 
drawn on you at 60 d/s, order ourselves, and have negotiated 
the draft through the Bradford Banking Company. 

We are forwarding Bs/L per same mail to Messrs. Lawson 
and Beitt, Shipping Agents, Durban, as directed. 

Recommending our draft to your kind protection, and 
awaiting your further advices, 

We are, dear Sirs, 

Yours faithfully, 
WOODHEAD & LIGHTFOOT. 



76 COMMERCIAL PRACTICE 

14. Advice to Forwarding Agents at port of destination. 

CHARLES STREET, 
BRADFORD, 

30th April, 19... 



Messrs. LAWSON & BEITT, 

SHIPPING AGENTS, 

DURBAN. 

Dear Sirs, 

We beg to advise shipment, per s.s. " Southern Cross,'* 
sailing about the 2nd prox., of 3 cases Woollen Goods, 

11/13 



PRETORIA, 

Via Durban, 

with which on arrival you will please deal as per instructions 
to be forwarded to you by Messrs. Kruger & Steyn, West 
Street, Pretoria. 

Enclosed we beg to hand you a copy of the invoice, to- 
gether with two Bills of Lading, which we trust you will nnd 
iti order. All charges forward. 

We are, 

Yours faithfully, 

WOODHEAD & LIGHTFOOT. 



COMMERCIAL PRACTICE 



77 



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78 COMMERCIAL PRACTICE 

TRANSACTION No. 6. 

Buyers : MESSBS. TOGO & OKU, YOKOHAMA, JAPAN. 

Sellers : MESSRS. A. FLETCHER & BROS., KING EDWARD 
STREET, BRADFORD. 

SUMMARY. 

An order is sent by mail from Messrs. Togo & Oku, to whom the 
Sellers have previously forwarded pattern book. The goods are packed 
in two cases and despatched to Liverpool for shipment. The price 
quoted being c.i.f., all charges are paid by the sellers, who effect insurance 
F.P.A. The Buyers are advised of the shipment, and a copy of the 
invoice is sent to them, a draft at 90 cl/s being drawn in triplicate for 
the amount. This is handed, together with the three Bills of Lading, 
Insurance Policy (in duplicate), and two copies of the invoice to the 
Hong Kong Banking Corporation for collection, the shipping docu- 
ments to be surrendered on payment. 

DOCUMENTS AND CORRESPONDENCE. 

(1) Indent ; (2) Acknowledgment of receipt of order ; (3) Invoice, 
with Certificate of Origin ; (4) Shipping Advice Note ; (5) Bill of 
Lading (particulars) ; (6) Insurance Policy (particulars) ; (7) Letter 
to Buyers, advising shipment, &c.; (8) Draft, in triplicate ; (9) Letter 
to bank, enclosing shipping documents and draft for collection. 

NOTE. Freight Account is not given, it being assumed that the 
Sellers have an open account with the Forwarding Agents, rendered 
monthly. 

Letters from London to Yokohama via Vancouver, 32 days ; 
via Suez, 38 days. 



COMMERCIAL PRACTICE 



79 



L Order Form. 



INDENT No. 229. 



To Messrs. A. FLETCHER & BROTHERS, 
BRADFORD. 

From TOGO & OKU, 

YOKOHAMA 



1st Sept., 19. 



50 pieces 32" Italians, No. 186. 

Assortment : 25 Pattern D and 25 Pattern H. 

Selvage : As patterns submitted. 

Parcelling : As usual. 

Ticket : None reauired. 

Samples : Need not be sent. 

Price : 5|d. per yard. 

Terms : Draft at 90 d/s, with 7% int. from date of invoice 



Shipment : At once. 

Marks and Numbers 







YOKOHAMA. 



(Signed) TOGO & OKU. 



80 COMMERCIAL PRACTICE 



2, Acknowledgment of Order. 

BRADFORD. 

8th October, 19 

To Messrs. TOGO & OKU. 

Dear Sirs, 

We beg to acknowledge with thanks the receipt of your 
esteemed order of the 1st Sept. as below, which shall have 
our most careful attention. 

50 pcs. 32" Italians No. 186 (25 patt. D x 25 patt. H) 
at 5|d. per yard. 

(Signed) A. FLETCHER & BROS. 



COMMERCIAL PRACTICE 



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COMMERCIAL PRACTICE 




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COMMERCIAL PRACTICE 83 



5. Particulars for Bill of Lading. 

Shipped by Brandon & Hall (as Agents), Liverpool,, 

Per s.s. " Allerton Hall," for Yokohama. 

Two Packages Merchandise. 

To "Order." 

Freight payable in Liverpool. 

Three Copies affirmed. Captain Wren. 

Date 14th October, 19 

Two Cases T. & O. 10 / U 

YOKOHAMA. 
Freight at 38/6 and 10% primagee 



84 COMMERCIAL PRACTICE 



6. Particulars for Insurance Policy. 



Insured : A. Fletcher & Bros. 
Amount : 40. F.P.A. 
Rate : 7/6%. 
Date : 14th October, 19 



COMMERCIAL PRACTICE 86 



7. Advising Shipment. 

BKADFORD, 

15th October, 19. 
1 Enclosure. 

Messrs. TOGO & OKU, 

YOKOHAMA. 



Dear Sirs, 

We have much pleasure in handing you herewith invoice 
for the goods you were kind enough to order from us per your 
indent No. 229, amounting to 33 3s. 6d. 

In accordance with our arrangements we beg to inform 
you that we shall draw upon you for this amount at 90 days 
sight to our order, and we request you to honour our draft 
on presentation. 

Hoping soon to be favoured with your further commands. 

We remain, dear Sirs, 
Yours truly, 

A. FLETCHER & BEOS. 



8G 



COMMERCIAL PRACTICE 



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COMMERCIAL PRACTICE 87 



9. Letter to Bank. 

KING EDWARD STREET, 
BRADFORD, 

15th October, 19 

3 Dfts. 

3 Bs/L. 

Ins. Policy (in duplicate). 

Invoice ,, 



THE MANAGER, 

HONG KONG BANKING CORPORATION, 
LONDON. 

Dear Sir, 

We beg to hand you herewith Documentary Drafts for 
1 Case Italians shipped per Steamer "Allerton Hall " to 
Yokohama to 

Messrs. TOGO & OKU, YOKOHAMA, 

amounting to 35 3s. 6d., at 90 d/s, which we shall thank you 
to collect, paying in proceeds to London Joint Stock Bank, 
Ltd., as usual for our account. 

We are, dear Sir, 

Yours faithfully, 

A. FLETCHER & BROS, 



88 COMMERCIAL PRACTICE 

TRANSACTION No. 7. 

Buyers : MESSRS. G. NEPPEOK & CO., Moscow. 

Setters : MESSRS. BATLEY, GREENWOOD & CO., ALBERT 
WORKS, LEEDS. 

SUMMARY. 

The Buyers are general merchants and importers of machinery, 
with headquarters in Moscow. Having an inquiry for a shearing 
machine, they write the Sellers, asking for quotations, &c. It will 
be noted that in order to prevent confusion, the letter is dated both 
in the old style and the new, the difference between the two being 13 
days. The letters sent from England bear only one date, i.e., the 
recognised date in England. 

On receipt of the inquiry the Sellers reply, giving the price at 
which they are prepared to supply the machine, and enclosing photo- 
graphs and detailed specifications in duplicate. (The latter in metric 
measures.) Messrs. Neppeok ask by cable for botter terms, and a 
reply is cabled giving a more favourable quotation, on receipt of which 
the Buyers cable an order for two machines. The revised quotation 
is confirmed in writing, as is also the order, a cheque on London for 
one-third of the value being remitted along with the latter. The 
Sellers acknowledge receipt of order, and the machines when ready 
for delivery are packed in two cases and forwarded by Great Northern 
Railway to Hull for shipment. 

Shipping Advice Notes are sent to the Shipping Agents in Hull 
and Windau, and a letter advising shipment is despatched to the 
Buyers, the invoice and statement being enclosed. The balance due 
will bo remitted in due course by cheque or sight draft on London. 

NOTE. Letters London to Moscow, 3 days. 

DOCUMENTS AND CORRESPONDENCE. 

(1) Letter of Inquiry ; (2) Reply, stating prices, terms, &c.; (3) 
Cable asking for better terms ; (4) Cable giving amended quotation ; 
(5) Letter confirming cable ; (6) Cable, ordering machines ; (7) Letter 
confirming order and enclosing shipping instructions, and cheque on 
account; (8) Cheque on London; (9) Letter acknowledging receipt 
of order ; (10) Shipping Advice Note to agents at port of shipment ; 
(11) Shipping Advice Note to agents at port of destination; (12) 
Letter to Buyers, advising shipment, and enclosing (13) Invoice and 
(14) Statement, 



COMMERCIAL PRACTICE 



1. Letter Requesting Quotations, 
G. Neppeok & Co., 

MOSCOW. 

Importers of Machinery, &c. 

Moscow, 

Telegraphic Address : 

-NEPPEOK, MOSCOW." 25/7 February, 19. 

ABC, 4th Edition, and Lieber's ' 

Codes used. 

Messrs. BATLEY, GREENWOOD & Co., 
ALBERT WORKS, 

LEEDS. 



Dear Sirs, 

Will you kindly quote us your lowest price for a Shearing 
Machine, No. 2278 in your List No. 19a, at the same time 
stating exact net weight, with time of delivery, and furnishing 
us with illustration and full description in duplicate. 

Our clients require a high-speed Shearing Machine for 
round iron up to 1| inches. 

Your early reply will oblige. 

Yours truly, 

G. NEPPEOK & CO. 



90 COMMERCIAL PRACTICE 

2. Letter giving Quotations and Terms. 
Batley, Greenwood & Co., Codes used ' 

nr i.. j -r i. m i TT i ENGINEERING and A.B.C. 

Machine and Machine Tool Makers, ^ Edition) A 1 

Electrical & Hydraulic 
Engineers, &c. 

Telegraphic~Address: ALBERT WOBKS, 

"BATWOOP, LEEDS." T ^ Q 

Telephone No. 222. l^EEDS, 

12th February, 19... 

Messrs. G. NEFPEOK & Co., 
Moscow. 

Dear Sirs, 

In reply to your favour of the 25/7th instant, the price 
of the Shearing Machine described in List 19a (No. 2278) is 
100 (say One Hundred Pounds), packed for shipment and 
delivered f.o.b. Hull. Enclosed you will find photographs 
and detailed specification in duplicate as desired. 

We could deliver in 10 weeks after the receipt of the 
order. ^The net weight is 26 cwts. (kilos. 1320-80), and the 
gross weight 30 cwts. (kilos. 1524-00). 

Terms of payment, cash, less 5%, one-third of the amount 
payable with the order, and the balance prompt on shipment. 

We hope to be favoured with your order, which shall 
receive our most careful attention, and remain, 

Dear Sirs, 

Yours very truly, 

For BATLEY, GREENWOOD & CO., 
JAMES BATLEY, 

Managing Director. 



COMMERCIAL PRACTICE 91 



3. CaWfl (Translation). 

4th March, 19. 



From NEPPEOK, Moscow. 
To BATWOOD, LEEDS, 

If you can increase discount ten per cent, we 
can order two Shearing Machines wire. 



4. Cable (Translation). 

5th March, 19. 



From BATWOOD, LEEDS, 
To NEPPEOK, Moscow. 

We will accept 92 net cash each for two Shearing 
Machines, 



92 COMMERCIAL PRACTICE 



5. Letter confirming Cables, 
Batley, Greenwood & Co., codes used: 

Machine and Machine Tool Makers, ENGINEERING and A.B.C. 

Electrical and Hydraulic < 5th Edition) A.l. 

Engineers, <fec. 



Telegraplddress: 
"BATWOOD, LEEDS." LEEDS, 

Telephone No. 222. ^ 7 ^_ , ,^ 

5th March, 19... 

Messrs. G. NEPPEOK & Co., 
MoscoV. 



Dear Sirs, 

We duly received your telegram reading : 

" If you can increase discount ten per cent, we can 
order two Shearing Machines, wire," 

and you will no doubt have received our wire in reply, viz. : 

" We will accept 92 net casli each for two Shearing 
Machines." 

This is the best we can do, and we trust it will meet with 
your wishes, and enable you to send us the order for the 
two machines in question. 

Awaiting your reply, 

We are, dear Sirs, 

Yours very truly, 

For BATLEY, GREENWOOD & CO, 
JAMES BATLEY, 

Managing Director. 



COMMERCIAL PRACTICE 93 



6. Gable (Translation), 

6th March, 19. 
To BATWOOD, LEEDS. 

Order two Shearing Machines. 

NEPPEOK. 



94 COMMERCIAL PRACTICE 

7. Letter confirming Order, &c, 
G. Neppeok & Co., 

MOSCOW. 
Importers of Machinery, <fcc. 

Telegraphic Address : MOSCOW, 

"NEPPEOK, MOSCOW." O1 tf *,-i -** 7 irk 

ABC, 4th Edition, andUeber'a 21 / G * A March, 19... 

Codes used. 

Order No. 23,133. 

Messrs. BATLEY, GREENWOOD & Co., 
LEEDS. 

Dear Sirs, 

Please forward the goods named below, strictly according 
to the following instructions, viz. : 

GREASING : Every plain or polished part, outside or 
inside, must be thoroughly and thickly greased to prevent 
rust. 

PACKING : Special attention to be paid to careful 
and strong packing. 

MARKING PACKAGES : Packages to have your own 
mark, the name of the town of destination, and con- 
secutive numbers. 

SPECIFICATION of packages to be sent to us, containing 
mark, numbers, description, contents, with exact net 
and gross weights and measurements of each package. 

INSURANCE : You will please instruct your shipping 
agents to effect, charging forward. 

SHIPMENT : From Hull through medium of Messrs. 
Leathern & Barley, via Windau, c/o Hey & Gerhard, 
transit to Nishni Novgorod. 



COMMERCIAL PRACTICE 95 

BILL OP LADING : Not to be demanded from shippers, 
but instruct them to send same to us direct. 

INVOICE : To contain number and date of this order, 
price and discount, place of delivery, and to be sent 
immediately after despatch of goods. 

With reference to your quotation of the 12th February, 
confirming our telegram of 19/4 instant, and your reply of 
yesterday, we wired you : 

"Order two Shearing Machines." 

We hope you have put in hand two Shearing Machines, 
described in List 19a, at 92 net cash, delivery within 10 
weeks, if possible. Net weight of each machine to be 26 cwts. 

Shipment via Hull to Windau, transit to Nishni Novgorod. 

Enclosed we beg to hand you cheque for 61 6s. 8d. drawn 
on Anglo-Austrian Bank, as one-third payment on account. 

We propose to remit you the remainder on receipt of your 
goods here, i.e. within 3/4 weeks from the date of your invoice. 
As to our responsibility and standing, we may say that we are 
sole agents for Messrs. Simmons, Ltd., of Leicester, and 
Messrs. Crosse & Co., of Manchester, 

We presume that you will supply us with shears of first- 
class materials and sound workmanship. 

Yours very truly, 

G. NEPPEOK & CO. 

CONSIGNORS WILL BE HELD RESPONSIBLE for any fines 
inflicted by Custom House authorities for incorrect weights or 
wrong declaration. 



96 



COMMERCIAL PRACTICE 







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COMMERCIAL PRACTICE 97 



9. Acknowledging Receipt of Order. 

Batley, Greenwood & Co., codes used: 

__ ,. . ,, .. , . ,, . ENGINEERING and 4.B.C. 

Machine and Machine Tool Makers. ,_,, ,., . x . T 

(5th hdilion) A. I. 
Electrical and Hydraulic 

Engineers, <fcc. 



Telegraphic Address : ALBERT WORKS, ' 

"BATWOOD, LEEDS." 
Telephone No. 222. LEEDS, 

10th March, 19. 

Messrs. G. NEPPEOK & Co., 
Moscow. 



Dear Sirs, 

We beg to acknowledge the receipt of your esteemed 
order No. 23, 1 33 of 21/6th instant (in confirmation of cablegram 
of 21/6th instant), for two Shearing Machines as per List 
No. 19a, at 92 each net, for which we thank you. 

We put these in hand immediately on receipt of your 
cablegram, and will forward as soon as ready. 

We are obliged for your cheque for 61 6s. 8d. on account. 
Yours truly, 

For BATLEY, GREENWOOD & CO . 
JAMES BATLEY, 

Managing Director, 



98 



COMMERCIAL PRACTICE 



10. Shipping Advice Note to Agents in Hull 



Oodes used : 

ENGINEERING and A. B.C. 
(5th Edition) A.l. 



Telegraphic Address : 

"BATWOOD, LEEDS." 

Telephone No. 222. 



Batley, Greenwood & Co., 

Machine and Machine Tool Makers, 

Electrical & Hydraulic 

Engineers, <fcc. 

ALBERT WORKS, 
LEEDS, 

12th May, 19... 

Messrs. LEATHEM & BARLEY 

SHIPPERS, 

HULL. 
Bear Sirs, 

We beg to advise you that we have this day forwarded to 
your care, per Great Northern Railway (Carriage Paid), 2 Cases 
of Machinery, as noted at foot, which you will please ship per 
first steamer to Hey & Gerhard, via Windau, transit to Nishni 
Novgorod, for the order of Messrs. G. Neppeok & Co., Moscow. 

Delivered free on board by us. All other charges forward, 
including insurance for 205, which please effect. 

We are, dear Sirs, 

Yours faithfully, 

For BATLEY, GREENWOOD & CO., 

J. W. S. 





Weight. 

Gross. Net. 


Dimensions. 


Contents. 


2 Cases. 


c. q. Ibs. 


c. q. Ibs. 


ft. in. ft. in. ft. in. 


Two 


l/2O.N.d>Co. 
M. 








Shearing 
Machines 


No. 1 


30 6 


26 1 2 


5 10x4 8x3 6 




No. 2 


29 3 22 


26 3 


5 10x4 8x3 6 




Value 184 



COMMEECIAL PRACTICE 



11. Shipping Advice to Agents at Port of Destination. 



Batley, Greenwood & Co., 

Machine and Machine Tool Makers, 

Electrical and Hydraulic 

Engineers, <fec. 



Codes used : 

ENGINEERING and A. B.C. 
(5th Edition) A.I. 



ALBERT WORKS, 

LEEDS, 
12th May, 19. 



Telegraphic Address: 

"BATWOOD, LEEDS." 

Telephone No. 222. 

Messrs. HEY & GERHARD, 
WINDAU. 

Dear Sirs, 

We beg to inform you that we have this day forwarded 
to Messrs. Leathern & Barley, Hull, for shipment per first 
steamer to your address, transit to Nishni Novgorod, to order 
of Messrs. G. Neppeok & Co., Moscow, two Cases of Machinery 
in good order and condition, as noted below. Please deal 
with these as per instructions, which you will receive from 
Messrs. G. Neppeok & Co. 

We are, 

Yours faithfully, 

For BATLEY, GREENWOOD & CO., 
J.W. S. 





Gross 


Weight. 

Net. 


Dimensions. 


Contents. 








C. ( 


1. Ibs. c. 


q- 


Ibs. 


ft. 


in. ft. in. ft. in. 




2 Cases 


















Two 


1/2 


G.N. 


&C 


0. 
















Shearing 




M. 




















Machines 




No. 


1 


30 


626 


1 


2 


5 


10x4 8x3 


6 






No. 


2 


29 


3 22 


26 





3 


5 


10x4 8x3 


6 





Delivered free on board by us. Other charges a including 
insurance, forward. 



100 



COMMERCIAL PRACTICE 



12. Letter to Buyers, Advising Shipment, &c. 



Codes used: 

ENGINEERING and A.B.C. 
(5th Edition) A.l. 

ALBEBT WOBKS, 
LEEDS, 

12th May, 19 



Batley, Greenwood & Co., 

Machine and Machine Tool Makers* 

Electrical and Hydraulic 

Engineers, <fec. 

Telegraphic Address : 

" BATWOOD, LEEDS." 

Telephone No. 222 

Messrs. G. NEPPEOK & Co., 
Moscow. 

Dear Sirs, 

We beg to advise you that we have this day forwarded 
to Messrs. Leathern & Barley, Hull, for shipment per first 
steamer to Messrs. Hey & Gerhard, via Windau, transit to 
Nishni Novgorod, to your order, two Cases of Machinery in 
good order and condition, as noted below, which we hope 
will arrive safely and prove satisfactory. 

We enclose herewith Invoice and Statement of Account, 
which we trust you will find in order. 

Awaiting your further esteemed favours, 
We remain, Sirs, 

Yours faithfully, 

For BATLEY, GREENWOOD & CO., 
J. W. S. 





Gross 


Weight. 


Nett. 


IL 


Dimensions. 


Contents. 


2 Cases 


c. q. 


Ibs. 


c. 


q. Ibs. 


in. ft. 


in. ft. in. 


Two 


1/2 G. N. & Co. 

' M. 
















Shearing 
Machines 


No. 1 


30 


6 


26 


1 2 


5 


10x4 


8x3 6 




No. 2 


29 3 


22 


26 


3 


5 


10x4 


8x3 6 





Delivered free on board by us. 
insurance, forward. 



Other charges, including 



COMMERCIAL PRACTICE 



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COMMERCIAL PRACTICE 103 



TRANSACTION No. 8, 



Buyers : MESSIEURS A. C. POIRE & CO., RUE DE LA POMPE, 
PARIS. 

Setters: MESSRS. WM. TAYLOR & CO., SOUTH PARADE, 
BRADFORD. 



SUMMARY. 

A letter is sent to the Sellers ordering dress goods, which are to 
be forwarded via Goole, through Messrs. H. E. Blain & Son, Forward- 
ing Agents, Boulogne. The receipt of the order is acknowledged, and 
in due course the goods are despatched. The Shipping Agents in 
Goole and Boulogne are each advised of the shipment. 

The invoice is made out in French currency, weights and measures, 
the price being c.i.f., and a draft is drawn in duplicate for the amount 
in francs, payable at a fixed date. This is sent direct to the Buyers 
for acceptance. 

On its being returned duly accepted, it is endorsed and negotiated 
by the drawers, and presented for payment by the holders at the due 
date. 



DOCUMENTS AND CORRESPONDENCE. 

(1) Letter ordering goods ; (2) Letter acknowledging receipt of 
order ; (3) Invoice ; (4) Shipping Advice to Buyers ; (5) Letter en- 
closing Invoice and Draft ; (G) Draft. 

NOTE. Letters London to Paris, 8 hours. 



104 COMMERCIAL PRACTICE 



I. Letter ordering Goods. 



PARIS, 
1st September, 19. 



Messieurs WM. TAYLOK & Co., 
SOUTH PARADE, 

BRADFORD. 

Dear Sirs, 

We shall be obliged by your forwarding us, by first available 
steamer from Goole, through Messieurs II. E. Blaiii & Son, 
Boulogne, 30 pcs. 54" Dress Fancies No. 540. 

Packing, forwarding, and reimbursement as usual. 

Trusting you will use every effort to expedite the despatch 
of these goods, of which we are in urgent need, awaiting your 
advices, 

We remain, 

Yours faithfully, 

A. C. POIRE & CO. 



COMMERCIAL PRACTICE 105 



2. Letter acknowledging receipt of Order. 

SOUTH PARADE, 

BRADFORD, 
3rd September, 19 

Messrs. A. C. POIRE & Co., 
PARIS. 

Dear Sirs, 

Wo beg to acknowledge with thanks the receipt of your 
esteemed order for 30 pcs. 54" Dress Fancies No. 540, which is 
having our attention. 

We hope to have the goods ready for shipment on Friday, 
and will advise you of their despatch in due course. 

Yours faithfully, 

WM. TAYLOR & CO. 



106 



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COMMERCIAL PRACTICE 107 

4. Shipping Advice to Buyers. 

SOUTH PARADE, 
BRADFORD, 

tith September, 19 



To Messrs. A. C. POIRE & Co., 
PARIS. 

Dear Sirs, 

We beg to advise you that in accordance with your in- 
structions we have to-day forwarded the under-mentioned 
goods to Goole for shipment per steamer "Saxony " to your 
address through Messrs. H. E. Blain & Co., Boulogne, to whom 
Bs/L have been sent. 

Yours faithfully, 

WM. TAYLOR & CO. 
1 Cs. 30 pcs. 54" Dress Fancies. 




Paris. 



108 COMMERCIAL PRACTICE 

5. Letter enclosing Invoice and Draft 

SOUTH PARADE, 

BRADFORD, 
1th September, 19. 



Messieurs A. C. POIRE & Co., 
PARIS. 

Dear Sirs, 

We have the pleasure to hand you herewith invoice of the 
goods ordered by you on the 1st instant, which have been 
forwarded, according to your instructions, through Messrs. 
H. E. Blain & Co., Boulogne. 

We have taken the liberty of valuing on you for the amount, 
viz., Fes. 1537.40, by our draft No. 82 due 30th November, 
which we enclose herewith, and which we shall feel obliged 
By your accepting and returning in due course. 

Trusting the goods will reach you safely, and soliciting 
your further esteemed orders. 

We remain, 

Yours faithfully, 

p.p. WM. TAYLOR & CO. 

S. PEARSON. 



COMMERCIAL PRACTICE 



109 



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110 COMMERCIAL PRACTICE 



TRANSACTION No. 9. 

Buyers : MESSRS. J. MORRIS & CO., SOMERS AVENUE, 

PlETERMARITZBURG, NATAL. 

Sellers : MESSRS. T. & C. HARRISON & CO. LTD., CALNE, 
WILTS. 

SUMMARY. 

The Buyers, a firm of provision merchants in Pietermaritzburg, 
Natal, are anxious to get into communication with a British firm, with 
a view to direct shipment of provisions. They address an inquiry to 
friends in Durban, and the Sellers are recommended to them as a 
reliable firm, likely to meet their requirements. They write, stating 
their position, and are furnished with price lists and terms. These 
being found satisfactory, an order is placed. The goods are to be 
delivered f.o.b. at Southampton, where the Buyers are in regular 
correspondence with a firm of forwarding agents, whom they instruct 
as to shipment of the consignment. Reimbursement is effected by a 
demand draft, which, with a copy of the invoice attached, is presented 
to the bankers named, who have already been advised by the Buyers 
that such a draft will be presented, and requested to honour on present- 
ation, charging to Buyers' account. 

DOCUMENTS AND CORRESPONDENCE. 

(1) Letter of Inquiry ; (2) Letter in reply, recommending suitable 
firm ; (3) Letter requesting quotations and terms ; (4) Letter stating 
terms and conditions ; (5) Shipping Order ; (6) Letter of instructions 
to shipping agents ; (7) Invoice, with Certificate of Origin ; (8) Shipping 
Advice Note ; (9) Letter to Buyers, advising shipment ; (10} Draft. 



COMMERCIAL PRACTICE 111 



1. Inquiry. 
J. Morris & Sons, SOMERS AVENUE, 

Provision Merchant". -.^ 

PlETERMARITZBURG, 

1st June, 19. 



Messrs. BELL & BRADLEY, 
DURBAN. 

Dear Sirs, 

We have of late experienced some difficulty in securing 
regular supplies of provisions and tinned goods through the 
usual channels, and as this is proving injurious to our business, 
we are anxious to get into touch with a house of good repu- 
tation and standing, with a view to direct shipment. 

We think you may be in a position to suggest tlie name of 
a firm who would be willing to study our interests and meet 
our requirements, and if you will be good enough to do so we 
shall deem it a favour. Should we at any time be able to 
reciprocate we shall be happy to be of service. 

Yours faithfully, 

J. MORRIS & SONS. 



112 COMMERCIAL PRACTICE 



2. Recommending Suitable Firm. 



DURBAN, 

3rd June, 19. 



Messrs. J. MORRIS & SONS, 

PlETERMARTTZBURG. 

Dear Sirs, 

Replying to your letter of the 1st inst., after careful in- 
quiry from several of our friends here we have every confidence 
in recommending the firm of Harrison & Co. Ltd., Came, 
Wilts, England. 

A friend of ours, who has done business with this firm for 
a number of years, informs us that not only are their goods 
of a uniformly high standard of quality, but that the greatest 
care is given to the method of packing, thus ensuring delivery 
in good condition. This is a point which we feel sure you will 

appreciate. 

Yours faithfully, 

BELL & BRADLEY. 



COMMERCIAL PRACTICE 113 

3. Inquiry re Prices, &c. 
J. Morris & Sons, SOMERS AVENUE 

Provision Merchants. PlETERMARITZBURG, 

5th June, 19 

Messrs. T. & C. HARRISON & Co. LTD., 
CALNE, WILTSHIRE, 
ENGLAND. 

Dear Sirs, 

In response to an inquiry addressed to our friends, Messrs. 
Bell & Bradley, of Durban, your name has been given to us 
as that of a reliable firm shipping provisions arid tinned goods 
to this country. 

We shall be glad if you will forward us by first mail your 
lowest quotations and best terms, together with any par- 
ticulars as to packing, etc., which you may deem necessary. 

We have not hitherto imported direct, but have bought 
from importers at the coast. This arrangement, however, 
has not proved very satisfactory, and we are anxious to deal 
directly with the actual producers. 

Your prompt reply will oblige. 

Yours faithfully, 

J. MORRIS & SONS. 



114 COMMERCIAL PRACTICE 

4. Stating Terms md Conditions, 
T. & C. Harrison & Co. Ltd. CALNE, 

BaconjCurers. WILTSHIRE, 
Telegrams: "HARRISON, CALNE." 28th June, 19 

Messrs. J. MORRIS & SONS, 
SOMERS AVENUE, 

PlETERMARITZBURG, 

NATAL. 
Dear Sirs, 

We are in receipt of your esteemed favour of the 5th inst,, 
and have pleasure in enclosing our Export Price List for 
bacon, tinned goods, etc., as desired. 

The prices quoted are f.o.b. London, Liverpool, or any 
British port, and are subject to market fluctuations. We 
advise all bacon and hams being packed in canvas, salt, and 
cases, the cost price of which (6/- per cwt.) will be charged in 
addition to the price of the goods. The prices quoted for 
tinned goods cover charge for packing. Terms : Cash 
against Bill of Lading or approved London trade reference. 

We are also sending you under separate cover a pamphlet 
which will give you some idea of the universal demand for 
our bacon, hams, etc., which we ship to all parts of the world. 

Trusting to receive your orders, which shall have our 
prompt and careful attention. 

We are, dear Sirs, 

Yours faithfully, 
T. & C. HARRISON & CO. LTD. 



COMMERCIAL PRACTICE 115 

5. Order. 
J, Morris & Sons, SOMERS AVENUE, 

Provision Merchant*. PlETBRMABITZBUBG, 

NATAL, 

50th July, 19 

Messrs. T. & C. HARRISON & Co. LTD., 

CALNE, WILTSHIRE, 

ENGLAND. 

0/186. 

Dear Sirs, 

We have your favour of the 28th ult., with price list and 
pamphlet, for which we thank you. Will you please forward 
the goods specified below, strictly in accordance with the 
instructions given, and oblige, 

Yours faithfully, 

J. MORRIS & SONS. 

5 Middles Branded Bacon ... @ 103/- per cwt. f.o.b. 

10 Bellies ... @ 87/- ,, 

50 Smoked Chaps (a) 56/- 

100 Hams @ 112/- 

10 doz. Tins Sausages ... ... @ 10/- per doz. 

10 Sliced Bacon ... @ 10/6 

10 Sliced Ham @ 12/6 

PACKING : To be packed in cases. Bacon and hams to be 

packed in canvas and salt. 
FORWARDING : To be forwarded through Messrs. Dawson 

and Co., Shipping Agents, Southampton, to whom all 

necessary particulars must be sent. Our instructions 

are being sent to them direct. 
PAYMENT : Will be made by the Anglo-African Bank, 

London, on presentation of Demand Draft on us, with 

copy of invoice attached. 
MARKS : Cases to be numbered from 101 upwards, and to 

be marked 

- m / DURBAN 
M./ 

In Transit. 

Invoice to be made out in triplicate, one copy to be attached to Draft, and two 
copies to be sent by Mail to us immediately on shipment of goods, each copy to be 
certified for Customs purposes. Insurance will be effected by us. 



116 COMMERCIAL PRACTICE 

6. Instructions to Shipping Agents. 

SOMERS AVENUE, 
J. Morris & Sons, PIETERMARITZBURG, 

Provision Merchants. 

30th July, 19 

Messrs. DAWSON & Co., 
SHIPPING AGENTS, 
SOUTHAMPTON. 

Dear Sirs, 

We have placed an order for provisions with Messrs. 
T. & C. Harrison & Co. Ltd., Calne, Wiltshire, with instructions 
to forward as soon as ready to your order to St. Catherine's 
Dock, Southampton. 

You will please forward if possible by the s.s. " Skipton 
Castle," which we believe is announced to sail on the 1st Sept. 

We have instructed Messrs. Harrison & Co. to furnish you 
with necessary particulars as to value, measurements, etc. 
Insurance to be effected by you on our behalf for the gross 
amount of the invoice plus 10%. The goods are to be delivered 
f .o.b.; all other charges to be debited to our account. 

Relying upon your usual care and promptitude and await- 
ing your advices. 

We remain, 

Yours faithfully, 

J. MORRIS & SONS. 



COMMERCIAL PRACTICE 



117 



7.~-Iiivoice, with Certificate of Origin. 



Telegraphic Address; 
"HARRISON, CALNE. " 

Messrs. J. MORRIS & SONS, 

PlETERMARITZBURG. 



CALNE, WILTSHIRE, 

mh August, 19 



OUabt Of T. & C. HARRISON & CO. Ltd., 

Bacon Curers. 



Bankers: WILTSHIRE BANKING 
COMPANY LIMITED. 



Consigned to Messrs. DAWSON BROTHERS, 
SOUTHAMPTON, for shipment by the s.s. 
"Skipton Castle," sailing on the .../?.;?#... 



101/110 


5 
10 
60 
100 
10 
10 
10 


Middles, Branded Bacon No. 101 
Bellies do. do. 102 
Smoked Chaps 103 
Hams m/111 
Doz. Tins Sausages } 
Sliced Bacon \-llXIH9 
Sliced Ham J 

Cost of packing Bacon, Hams, rf*c 


C. 

1 
1 
1 
8 
pe 

M G/ 


"o 


1 
3 
r d 

-pe 


Ibs. 
Ik 
Ik 
11 
Ik 

021. 

r c 


W3I- 
871- 

561- 
1131- 

101- 

10/6 
1*16 

wt. 


1 
5 
k 
8 
U9 
5 
5 
6 


s. 
15 
17 
15 
Ik 

5 
5 


d. 

10 
10 
6 





2 
10 




XML/ 

DURBAN 
In transit. 


80 
8 


IS 

Ik 

8 





No. 101 
102 
103 
104 
105 
106 
107 
108 
109 
110 


Size. 
Inches. 
30 x 17 X 16 


> 


Weight, 
c. q. Ibs. 
2 15 No. Ill 
2 19 112 
2 U 113 
2 16 114 
2 14 115 
214 116 
2 12 117 
2 1 14 118 
2 1 K) , 119 
2 18 


Size. 
Inches. 
30 x 18 X 15 
ii 


Weight. 
c. q. Ibs. 
2 1 14 
2 1 16 
2 27 
2 1 15 
2 1 12 
2 1 19 
2 1 16 
2 1 26 
2 1 22 



I, Thoman Harrison , hereby certify that I am a Director of THOS. <fe CHAS. 

HARRISON & Co. Ltd., CALNE, WILTS., the exporters of the articles included in this 
invoice, and that I am duly authorised to make and sign this certificate on behalf of 
the said exporters, THOS. & CHAS. HARRISON <fe Co. Ltd. I have the means of 
knowing, and I do hereby certify that this invoice from the said THOS. & CHAS. 
HARRISON & Co. Ltd., of CALNE, WILTS, amounting to .. fL^.JLJs true and correct, 
that all the articles included in the said invoice are bona fide the produce and 
manufacture of Great Britain, and that the labour of such country has entered 
into the production of every article included in the said invoice to the extent in 
each article of not less than one fourth of the value of every such article in its 
present condition, ready for export to P.!^}}\.^ tal : 

Signed, THOS. & CHAS. HARRISON & CO. LTD., 



this..*<M. day of ... 

CALNE, WILTS. 
I 



Thomat Harrison, Director. 



118 



COMMERCIAL PRACTICE 



8. Shipping Advice. 

To Messrs. DAWSON & Co., 
SHIPPING AGENTS, 

SOUTHAMPTON. 

26th August, 19 

Weights and dimensions of nineteen cases of Provisions 
packed and marked as under, forwarded per G.W. Railway 
to your order at St. Catherine's Dock, Southampton, for 
shipment per s.s. " Skipton Castle " to Algoa Bay, for account 
and risk of Messrs. J. Morris & Sons, Pietermaritzburg, whose 
instructions you will please follow. Carriage and delivery 
free on board at our cost. 

By T. & C. HARBISON & Co. LTD., 
CALNE, WILTS. 

Invoice value 84 8s. 



No. of Case. 


Dimensions. 


Weight. 


No. of 

Case. 


Dimensions. 


Weight. 


101 
10 


30x17x16 





2 15 
2 19 
2 12 


Ill 

112 
113 


36x18x15 




2 1 14 
2 1 16 

2 27 


\M/ 103 


Durban, m 
In transit 105 


> 



2 16 
2 14 


114 
115 


>* 



2 1 15 
2 1 12 


106 





214 


116 





2 1 19 


107 





2 12 


117 





2 1 16 


108 


it 


2 1 14 


118 


i> 


2 1 26 


109 


) 


2 1 10 


119 


M 


2 1 22 


110 


>3 


2 18 









COMMERCIAL PRACTICE 119 

9. Advising Buyers of Shipment of Goods. 
T.& C. Harrison & Co.Ltd., CALNE, 

Bacon^Curers. WILTSHIRE, 
Telegrams: "HARRISON, CALNE." 26th August, 19 

Messrs. JAMES MORRIS & SONS, 
SOMERS AVENUE, 

PlETERMARITZBURG, 

NATAL. 

Dear Sirs, 

We have to acknowledge the receipt of your Order No. 
186 dated 30th July, for which we are much obliged. 

The goods have been forwarded by G.W. Railway to St. 
Catherine's Dock, Southampton, for shipment per s.s. " Skip- 
ton Castle " for Algoa Bay, through Messrs. Dawson & Co., 
whom we have furnished with all the necessary particulars as 
per your instructions. 

We enclose two copies of invoice, for the amount of which, 
viz., 84 8s., we have drawn on you by our Demand Draft 
No. 382, which we propose to negotiate through the Anglo- 
African Bank, London, as directed. 

We have given special attention to the packing, and trust 
the goods will reach you safely and in good order and con- 
dition. We recommend that the goods be allowed to remain 
in their original packages until required. 

Awaiting your further esteemed orders, which shall at 
all times have our most careful attention, 

We remain, 

Yours faithfully, 
T. & C. HARRISON & Co. LTD, 



120 



COMMERCIAL PRACTICE 






H 
O 



3 
D 



2 



< 




w 



COMMERCIAL PRACTICE 121 

TRANSACTION No. 10. 

Buyers: MESSRS. S. RATANAYAPTI & SONS, BANGKOK, 

SlAM. 

Sellers : MESSRS. W. G. ISBISTER & CO., CARDIGAN LANE, 
LONDON, E.G. 

SUMMARY. 

The Buyers forward an order for paper, which is to be shipped 
as early as possible by steamer direct. The Sellers, who are paper 
merchants, and who also act as agents for certain paper mills, send on 
the order to Messrs. S. Dixon & Co. Ltd., but without giving the name 
of the customer. The goods are made ready for shipment and Messrs. 
Isbister advised of the fact. Instructions for shipment are then for- 
warded, and the Shipping Agents are communicated with as to ship- 
ment. Messrs. Dixon advise despatch of the goods and enclose their 
invoice. Insurance is effected against the Sellers' Open Policy, and 
as the price charged is f.o.b. the cost of insurance and freight is added 
to the export invoice. A draft at 90 d/s is drawn for the invoice 
amount, and negotiated, with documents attached, through the London 
branch of the Hong Kong and Bangkok Bank, who are directed to pay 
the proceeds to the account of tho Sellers at their own bank. A letter 
advising shipment is sent to tho buyers. 

DOCUMENTS AND CORRESPONDENCE. 

( 1 ) Letter covering ; (2) Order; (3) Order to manufacturers; (4) 
Letter requesting forwarding instructions ; (5) Instructions for for- 
warding ; (6) Instructions to Shipping Agents ; (7) Manufacturers' 
Invoice ; (8) Letter from Shipping Agents advising shipment and 
enclosing (9) Freight Note; (10) Particulars for B/L ; (11) Letter 
advising insurance against Open Policy; (12) Export Invoice; (13) 
Statement ; (14) Documentary Draft ; (15) Letter advising Buyers 
of shipment and draft ; (16) Letter covering document to bank. 



122 COMMERCIAL PRACTICE 



1. Letter Covering Order. 



BANGKOK, 

SlAM, 

September, 19. 



Messrs. W. G. IsBiSTifcn & Co., 
CARDIGAN LANE, 

LONDON, E.G. 

Dear Sirs, 

We beg to hand you herewith an order for Printing Paper, 
to which we shall be glad if you will give your immediate 
attention. 

We trust there will be no delay in delivery, as this might 
cause us serious inconvenience, owing to the fact that our 
stock of this particular grade of paper has run somewhat low. 

Awaiting your advice. 

Yours faithfully, 

S. RATANAYAPTI & SONS. 



COMMERCIAL PRACTICE 123 

2. Order. 

Order 285. 
S. Ratanayapti & Sons, BANGKOK, 

Merchants. ~ 

SlAM, 

3rd September, 19 



Messrs. W. Gr. ISBISTEB & Co., 
CABDIGAN LANE, 

LONDON, E.G. 

Dear Sirs, 

Please forward as directed the goods indicated below, 
drawing on us as usual by a Bill of Exchange at 90 days' sight. 

Yours faithfully 
S. RATANAYAPTI & SONS 

120 reams White Printing Paper No. 2122, 
14 x 23. 18 Ibs. 

500 sheets. 

Pack in bales of about 5 cwt. each. 

Ship as soon as possible. 

Forward by steamer from Liverpool. 



'124 COMMERCIAL PRACTICE 



3. Order to Manufacturers. 



Order No. 8162. 

29th September, 19. 



From To 

W. G. ISBISTER & CO Messrs. S. Dixon & Co. Lid., 

Cardigan Lane, Hapstey Paper Mills, 

LONDON, E.C. Berkhampstead, 

Herts. 

Please supply the undermentioned for export. It is 
absolutely necessary that the goods supplied should conform 
to the particulars stated, if the order is accepted. Reams 
to be tied or sealed, and to have covered ends. To be care- 
fully packed for export in bales. The contents, measure- 
ments, and net and gross weights of each package to be 
stated. Packages to be marked and numbered as per shipping 
instructions which are to follow. 



Beams : 120. 

Description : White Printing. 

Size : 14 x 23. 

Weight : 18 Ibs. 

Sheets: 500. 

How Packed : Flat. 

Price: IJd. 

NOTE. Four sample sheets of each line must be sent when 
applying for instructions. 

W. G. ISBISTER & CO. 



COMMERCIAL PRACTICE 125 



4. Asking for Forwarding Instructions, 

HAPSTEY PAPER MILLS, 

BEBKHAMPSTE AD , 

HERTS, 
5th October, 19. 



Messrs. W. G. ISBISTER & Co., 
CARDIGAN LANE, 
LONDON, E.G. 

Dear Sirs, 

O/8162. 

We beg to inform you that the goods comprising this order 
are now ready for shipment, and we shall be glad to be favoured 
with your instructions. 

Yours faithfully, 

for S. DIXON & CO. LTD. 

R. SLATER. 



126 



COMMEKCIAL PRACTICE 

5. Instructions for forwarding. 



From 



I, G, ISBISTER & CO,, 

CARDIGAN LANE, 

LONDON, E.C. 



6th October, 19. 



To 



wrs. S. Dickfion & Co. Ltd. , 
Hapstey Paper Afills, 

Berkhampstead, Herts 



Order No. 8162. 



Please note that these goods are to be packed for exporta- 
tion in bales of about 5 cwts. each, marked and numbered 
as at foot, and forwarded to the order of Messrs. Beck & Nixon, 
of Dock Street, Liverpool, for shipment, on our account. 

Do not fail to state on the invoice the actual measurements, 
net weight, gross weight, and contents of each package. 
Also send these particulars, with value, to the above-named 
firm, for Customs purposes. 



BANGKOK. 



COMMERCIAL PRACTICE 127 

6. Instructions to Shipping Agents. 
W. G. Isbister & Co. CARDIGAN LANE, 



T,,i7-v lion, LONDON, E.G., 

Established 1812. ' ' 

6th October, 19 

To Messrs. BECK & NIXON, 
DOCK STREET, 

LIVERPOOL. 

Dear Sirs, 

We have this day instructed Messrs. S. Dixon & Co. Ltd., 
of Berkhampstead, to forward to you on our account the under- 
mentioned goods. F.o.b. charges to be paid by them. 

Please ship same at lowest rate of freight per first steamer 
for Bangkok. Three Bills of Lading to be made out in the 
name of ourselves as shippers, and consigned to " Shipper's 
order." Freight payable here. We attend to insurance, so 
please inform us of the name of the vessel and date of sailing 
at once. 

Yours faithfully, 

W. G. ISBISTER & CO. 

4 Bales Paper for Bangkok 

Marked 

1/4 

2SS " 
Bangkok. 




128 



COMMERCIAL PRACTICE 






10 

o 



7 




z 

o 
>< 

S 
c/5 



<> 
rH 
00^ 

O 




128 COMMERCIAL PRACTICE 



8. From Shipping Agents. 



Beck & Nixon, DOCK STREET, 

Shipping and Forwarding Agents. 

LIVERPOOL, 

Telephone 1909. 

Telegraphic Address : 10/A October, 19. 

" NICOTINE, LIVERPOOL.' 



Messrs. W. G. ISBISTER & Co., 
LONDON. 

Dear Sirs, 

We have this day shipped according to your instructions 
four cases marked and numbered as below, per steamer 
" Simla," and now beg to enclose three Bills of Lading, to- 
gether with note of our charges. 

The vessel is due to sail on Saturday. 

Yours faithfully, 

BECK & NIXON. 
4 Bales Paper 




285 



BANGKOK. 



130 



COMMERCIAL PRACTICE 

9. Freight Note, 



Telegraphic Address: 
"NICOTINE, LIVERPOOL." 

Telephone 1909. 



DOCK STEEET, 

LIVERPOOL, 

IWh October, 19. 



Messrs. W. 0. Isbister & Co., 
London. 



Dr. to BECK & NIXON, 

Forwarding Agents. 



Freight on 4 Cases Paper per 







8. 


d. 


s.s. " Simla " as 










per Bs/L 




2 


3 


4 


Bs/L 






2 


6 







2 


5 


10 









































































NOTE. Other charges to S. Dixon & Co. Ltd., who are 
responsible for placing the goods F.o.b. 



COMMERCIAL PRACTICE 131 



IQ.Bill of Lading (Particulars). 

Str : " Simla." 

Captain : Kenyon. 

From Liverpool to Bangkok. 
4 Bales Paper. 

Freight on 45 feet @ 35/- per ton and Primage 

To Order. 

Three Bills affirmed. 

Dated: 10th October, 19.. ...o 



132 COMMERCIAL PRACTICE 



11. Declaring Shipment for Insurance 



W. G. Isbister & Co. CARDIGAN LANE, 

LONDO 
llth October, 19 



i8i 2 . ' LONDON, E.G. 



THE MANAGER, 

THE MERCANTILE MARINE INSURANCE Co.. 
THREADNEEDLE STREET, 
LONDON. 

Dear Sir, 

Please note that the following will attach to our Open. 
Policy No. A.C. 19,026, namely : 
4 Bales Merchandise 




Bangkok. Value 25 

London to Bangkok 
per Steamer " Simla " 
sailing on the 14th inst. 



Yours faithfully, 

W. G. ISBISTER & CO. 



COMMERCIAL PRACTICE 



133 



s 

cS 

OQ 

m 



* |! 






o 
o 



2 I 

& 



5! 



Si 



ii! 



1 

o 

0) 



J ii 



o 
': 3 

fi i 

?: 



* s, 

A 



il 





<s> 

a 



<M 



s 

GQ 




K 



134 



COMMERCIAL PRACTICE 

13. Statement, 



London, 1 .^... 0ciober .\ 19... 

'essrs. S. Ratanayapti <& Sons, 
Bangkok, Siam. 

Dr. to W. Q. ISBISTER & CO., 

Paper Manufacturers, Mill Agents, &c. 





To Goods 









19 


s. 
6 


d. 

10 




Bank Charges 










2 
















































19 


8 


10 


lion 


g Kong <Sa Bangkok Bank a 


t 90 


d/s. 



























































































































COMMERCIAL PRACTICE 



135 




136 COMMERCIAL PRACTICE 

15. To Buyers, Advising Shipment, &c. 
W. G. Isbister & Co. CARDIGAN LAKE, 



LONDON, E.G., 

Established 1812. ' ' 

12th October, 19.., 



Messrs. S. RATANAYAPTI & SONS, 
BANGKOK, Si AM, 

Dear Sirs, 

Acknowledging the receipt of your esteemed favour of 
the 3rd ultimo, we now beg to advise shipment of the goods 
ordered, which have been despatched by s.s. " Simla/ 1 which 
is due to sail from Liverpool on the 14th inst. 

Herewith we enclose copy of invoice, for the amount of 
which, together with bank charges, we have, as usual, drawn 
on you at 90 days' sight, and negotiated the draft, with docu- 
ments attached, through the Hong Kong arid Bangkok Bank, 
the documents to be given up on payment. 

Relying upon you to honour the draft on presentation, 
and awaiting your further commands. 

We remain, 

Yours faithfully, 

W. G. ISBISTER & CO. 

1 Enclosure. 



COMMERCIAL PRACTICE 137 



16. To Bank, Enclosing Document, 
W. G. Isbister & Co. CARDIGAN LANE, 

Established 1812. LONDON, E.C, 

12ft October, 19 

THE MANAGER, 

HONG KONG AND BANGKOK BANK, 
LONDON. 

Dear Sir, 

Herewith please find draft for 19 8s. 10d., drawn at 
90 days' sight, with documents, on Messrs. S. Ratanayapti 
and Sons, Bangkok, Siam, which kindly negotiate, handing 
net proceeds to the London and Westminster Bank, Cheapside. 
for our account. 

Documents to be given up on payment. 

Yours faithfully, 

W. G. ISBISTER & CO. 



138 COMMERCIAL PRACTICE 



TRANSACTION No. 11. 



Buyers : MESSRS. G. HILL & SONS, MARITZBURG, NATAL. 

Buying Agents : MESSES. PAUL RAYNER & CO. LTD., 
67, DUKE ROAD, LONDON, E.G. 

Manufacturers : THE METROPOLITAN EMERY CO., 
266, HATTON GARDEN, LONDON, E.G. 

Manufacturers: FREDERICK GEE & CO., 

PEEL ROAD WORKS, BIRMINGHAM. 



SUMMARY. 

A firm in South Africa write their London agents and request 
them to purchase and ship, on their behalf, goods from two manu- 
facturers. The London merchants despatch orders for the goods to 
a London and a Birmingham firm respectively. The goods are sent 
direct to Forwarding Agents, who effect shipment. The manufacturers 
each supply at least two copies of their invoices, which are certified 
as required for Customs purposes. These are sent by mail, together 
with the freight account and statement, to the Buyers, the account 
being closed by the remittance of a bankers' draft on London. 



DOCUMENTS AND CORRESPONDENCE. 

(1) Letter ordering goods ; (2) Order to London firm ; (3) Letter 
acknowledging receipt ; (4) Invoice ; (5) Letter to Shipping Agents ; 
(6) Order to Birmingham firm ; (7) Postcard acknowledging receipt ; (8) 
Letter asking for forwarding instructions ; (9) Forwarding instructions ; 
(10) Delivery Book ; ( 1 1 ) Shipping Advice Note ; (12) % Invoice ; (13) 
Certificate of Origin ; (14) Letter with shipping instructions ; (15 
Freight Note; (16) Statement; (17) Draft. 



COMMERCIAL PRACTICE 139 

1. Order for Goods, 
G. Hill & Sons, MARITZBURG, 

General Merchants. - T 

NATAL, 

1st November, 19 

Messrs. PAUL RAYNER & Co. LTD., 
67, DUKE ROAD, 

LONDON, E.G. 

Dear Sirs, 

Please purchase and ship on our account, per first direct 
steamer to Port Natal, the goods enumerated below, and oblige, 

Yours faithfully, 

G. HILL & SONS. 

5 gross Cash Bowls, 14", No. 956. 

4 Best Quality Emery Wheels, 16" x 1|" x lj". 

4 14" x 2* xli". 

3 Bevelled Edges, 12" x x I". 

31O" v 5" v 7" 
j, j> 99 l ^ X 8 X 8 

PACK in Wood Cases. 

DELIVERY as early as possible. 

MARKS AND Nos. Usual mark. Nos. 613 onwards. 

INSURANCE to be effected by you, F.P.A. 

REIMBURSEMENT by Bankers' Draft on London, remitted 
on receipt of goods. 

BILLS OF LADING to be made out to order. 



140 COMMERCIAL PRACTICE 

2. Order. 

Telegraphic Address : 
"RAYCO, LONDON." Telephone No. 8006, HOP. 

PAUL RAYNER & CO. LTD,, 
MERCHANTS, 

G7> DUKE ROAD, 
LONDON, E.G., 

30th November, 19 



All orders must be initialled by one of the Directors. 
No goods received without invoice, on which must be stated 
the number of the order. 
Order No. 822. 



THE METROPOLITAN EMERY Co., 
266, HATTON GARDEN, 
LONDON, E.G. 

4 Best Quality " Atlanta " Emery Wheels. 

16" x 1J" x I}". 11 GG/2 and 11 G (2 each). 
4 Best Quality " Atlanta " Emery Wheels. 

14" x 2" x 1J". 1 N. 11 G (2 each). 
3 Best Quality " Atlanta " Emery Wheels. 

12" x y x I". Bevelled edges. 11 GG/4 
3 T*est Quality " Atlanta " Emery Wheels. 

12" x f" x |". 11 K. Bevelled edges. 
PACK in Wood Case. 
DELIVERY : Wanted by December 6th at latest. 



MARKS AND Nos. : Mark /RRXtl 61 




NATAL 

FORWARD to West India Import Dock, for shipment per 
s.s. " Inyana," o/o Messrs. B. Kenneth & Sons, 99, East 
India Avenue, E.G. 

Three copies of invoice required, with all discounts deducted 
and duly certified for South African Customs. 

PAUL RAYNER & CO. LTD., 
W. RAYNER, 

Director. 



COMMERCIAL PRACTICE 141 



3. Acknowledging receipt of Order. 



Telegraphic Address : 
" EMERITUS, LONDON." 

Telephone 0890 Central. 

266, HATTOK GARDEN, 

LONDON, E.G., 
1st December, 19. 

Messrs. PAUL RAYNER & Co. LTD., 
67, DUKE ROAD, 

LONDON, E.G. 



Dear Sirs, 

We beg to acknowledge with thanks the receipt of your 
order No. 822, which is having attention. 

Yours faithfully, 
p.p. THE METROPOLITAN EMERY CO, 

SAMUEL REYNARD, 

Secretary. 



COMMERCIAL PRACTICE 




^o 
c? 






X X X 



qrs. Ibs. 
27 
2 14 
-X18" x 22" 
s to be crossed Na 



c. 
3 
2 
18 
Che 




l 



. COMMERCIAL PRACTICE 143 

5. Advising Forwarding of Goods. 

Telegraphic Address: 266, HATTON GARDEN, 

"EMERITUS, LONDON." 

Telephone 0890 Central. LONDON, E.G., 

5th December, 19 

Messrs. B. KENNETH & SONS, 

99, EAST INDIA AVENUE, E.G. 

Dear Sirs, 

At the request of Messrs. Paul Rayner & Co. Ltd., 67, 
Duke Road, London, E.G., we have this day delivered to 
your order at the West India Import Dock, for shipment 
per s.s. " Inyana " 

1 Case Emery Wheels. 




Marked \ r > %% 615. 

X S 

NATAL. 
Value, 18 2s. 9d. 

Cwts. qrs. Ibs. 
Gross Weight, 327. 

Net ,,22 14. 

Measurement, 18" x 18" x 22". 
Yours faithfully, 

For THE METROPOLITAN EMERY CO., 

SAMUEL REYNARD, 
Secretary. 



144 COMMERCIAL PRACTICE 

6. Order. 

Telegraphic Address : 
"RAYCO, LONDON." Telephone: No. 8006, HOP. 

PAUL RAYNER & CO. LTD., 

MERCHANTS, 

67, DUKE ROAD, 

LONDON, E.G., 

30^ November, 19 



All orders must be initialled by one of the Directors. 
No goods received without invoice, on which must be stated 
the number of the order. 
Order No. 821. 



Messrs. FREDERICK GEE & Co., 
PEEL ROAD WORKS, 

BIRMINGHAM. 

5 gross Plain Tin Cash Bowls, 956, 14 inch, at 38/- per 
gross. 

F.o.b. London. 

Cases free. 

5% Cash monthly. 

PACK in 2 cases, each containing 2| gross. 
DELIVERY wanted by December 6th at latest. 
Apply for marks and instructions when ready. 

Three copies of invoice required with all discounts deducted, 
and duly certified for South African Customs. 

PAUL RAYNER & CO. LTD., 
W. RAYNER, 

Director. 



COMMERCIAL PRACTICE 145 



7. Acknowledging receipt of Order. 

Frederick Gee & Co. PEEL ROAD WORKS, 

BIRMINGHAM. 
1st December, 19 

Dear Sirs, 

We are in receipt of your order, No. 821, for which we 
are obliged. We expect the goods to be ready for delivery 
by the date mentioned. 

Yours faithfully, 

FREDERICK GEE & CO. 

Messrs. PAUL RAYNEH & Co. LTD. 



146 COMMERCIAL PRACTICE 



8. Requesting Forwarding Instructions, 



Frederick Gee & Co. PEEL ROAD WORKS, 

Telegraphic Address : BIRMINGHAM 

"IMPERIOUS, BIRMINGHAM." 

4:th December, 19. 



Messrs. PAUL RAYNER & Co. LTD., 
65, DUKE ROAD, 

LONDON, E.G. 

Dear Sirs, 

We beg to advise you that your esteemed order, No. 821 
(30th November), is now ready, packed in two cases. 

Kindly hand us marka and forwarding instructions at 
your earliest convenience, and oblige, 

Yours faithfully, 

FREDERICK GEE & CO. 



COMMERCIAL PRACTICE 147 

9. Shipping Instructions. 

Telegraphic Address : Telephone No. 8006, HOP. 

"RAYCO, LONDON." 

PAUL RAYNER & CO. LTD., 

MERCHANTS 



To 



fyfesars. Frederick dec & Co., 
Peel Road Works, 

Birmingham. 



67, DUKE ROAD, 

LONDON, E.G., 
5th December, 19. 



Replying to yours of 4th inst. 

Please forward the undermentioned packages, at once 
To s.s. " Inyana," West India Import Dock, London, o/o 
Messrs. B. Kenneth & Sons, 99, East India Avenue, E.G. 



Order No. Marks Numbers, Packages. 

821 /RR\ tt 613/614. 2 Cases 

\5^ (Cash Bowls). 

NATAL. 
613/4. 
State at foot of invoice cost of carriage to London. 

Three certified invoices required, with all discounts 
deducted. 

Gross weight and measurements to be marked on every 
package and stated on invoices. 



148 



COMMERCIAL PRACTICE 



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COMMERCIAL PRACTICE 151 

13 Certificate of Origin. 

(Printed on back of Invoice. ) 

I, Pder Parkes > hereby certify that 

I am $w$y. of 

Frederick Gee & Co., Peel Road Works, Birmingham, 
the manufacturers of the articles included in this Invoice, 
and that I am duly authorised to make and sign this certificate 
on behalf of the said manufacturers. 

I have the means of knowing and I do hereby certify 

that this Invoice from the said Frederick Gee & Co. 

to Messrs. Paul Rayner & Co. Ltd., 

amounting to Nine Pounds and Sixpence 

is true and correct, and that all the articles included in the 
said Invoice are bona-fide the manufacture of the United 
Kingdom, and that a substantial portion of the labour of 
that country has entered into the production of every manu- 
factured article included in the said Invoice, to the extent 
in each article of not less than one-fourth of the value of 
every such article in its present condition ready for export to 
South Africa. 

PETER PARKES, 

Secrete 

Birmingham, 5th December, 19. 




152 COMMERCIAL PRACTICE 



14. Shipping Instructions, 



Paul Rayner & Co. Ltd., 

Merchants. 

Telephone : No. 8006, HOP. 

Telegraphic Address : 
"RAYCO, LONDON." 

67, DUKE ROAD, 

LONDON, E.G. 

Messrs. B. KENNETH & SONS, 

99, EAST INDIA AVENUE, E.G. 

Dear Sirs, 

Please note that the following packages are awaiting 
your order at the West India Import Dock for shipment per 
s.s. " Inyana " for Natal. Be good enough to effect ship- 
ment, insuring for the sum of 35, F.P.A., and taking out 
three Bills of Lading to order. All charges to be debited tc 
us. 

Yours faithfully, 

PAUL RAYNER & CO. LTD., 

Per B. TIMMS. 



2 Cases Hardware, each measuring 32|" x 17|" x 
1 Case Emery Wheels, measuring 18" x 18" x 22" 



Marks < KR -> |t 613-4-5. 




NATAL. 



Telegrams : 
"MARINERS, LONDON." 



COMMERCIAL PRACTICE 

15. Freight Account 

99, EAST INDIA AVENUE, 

LONDON, E.G. 

Messrs. PAUL RAYNEE & Co. LTD., 
67, DUKE ROAD, E.G. 

Or, to B. KENNETH & SONS, 

Shipping and Forwarding Agents. 



153 



For Freight and Charges per s.s. " Inyana " for Natal. 









s. 


d. 





s. 


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154 



COMMERCIAL PRACTICE 





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156 COMMERCIAL PBACTICE 

TRANSACTION No. 12. 

Buyers : MESSES. LEVY & LEVY FILS, BRUSSELS. 

Setters : MESSES. SMITH, JONES & SMITH, MERCHANTS, 
PARK LANE, LEEDS. 

SUMMARY. 

A firm in Brussels write to merchants in Leeds asking for samples 
of cloth (" Slater line ") together with prices. Before the merchants 
are in a position to quote it is necessary for them to communicate with 
the manufacturers in Manchester, and also to secure a price for dyeing 
the goods. This having been done, samples are sent, and prices quoted 
loco Leeds. An order is placed for 500 pieces, which is acknowledged 
by the Sellers by means of a " Copy Order.'* The goods when delivered 
by the manufacturers are handed to the dyers. When ready for for- 
warding they are packed in five trusses, and forwarded through firms 
of Shipping Agents in Grimsby and Brussels respectively. The invoice 
is transmitted by mail, and the account closed by a bankers' draft 
(or cheque) on London. 

DOCUMENTS AND CORRESPONDENCE, 

(1) Inquiry from abroad; (2) Letter from merchants to manu- 
facturers ; (3) Manufacturers' reply ; (4) Letter to dyers requesting 
quotation ; (5) Quotation sent ; (6) Merchants' letter to buyers ; (7) 
Form of Quotation ; (8) Letter accompanying order ; (9) Order Form ; 
(10) Letter acknowledging receipt of order; (11) "Copy Order"; 
(12) Order to manufacturers ; (13) " Copy Order " from manufacturers ; 
(14) Manufacturers' In voice; (15) Order to dyers ; (16) Dyers' Invoice ; 
(17) Railway Consignment Note; (18) Shipping Advice Note; (19) 
Foreign Shipping Advice Note ; (20) Notification of shipment ; (21) 
Loco Invoice ; (22) Bankers' Draft. 



COMMERCIAL PRACTICE 157 

L Inquiry from Abroad. 

BRUSSELS, 

1st January, 19 

Messrs. SMITH, JONES & SMITH, 
MERCHANTS, 
LEEDS. 

Dear Sirs, 

Please favour us by return with patterns of, your 36* 
Slaterline, quality 4321, together with your lowest prices, 
for not less than 500 pieces. 

What would be the earliest date on which you could 
deliver, in case an order was placed with you in a week's 
time ? 

Yours faithfully, 

LEVY & LEVY FILS. 



158 COMMERCIAL PRACTICE 



2. Letter from Merchant to Manufacturer. 

245, PABK LANE, 
LEEDS, 

3rd January, 19 

Messrs. JOHNSTON, WRIGHT & JOHNSTON, 
MANUFACTURERS, 
MANCHESTER. 

Dear Sirs, 

We have just received an inquiry for 500 pieces of your 
quality 4321 Slaterline in 40", and shall be glad if you will 
let us know by return your lowest price and the earliest date 
at which you can deliver. 

Yours faithfully, 
SMITH, JONES & SMITH. 



COMMERCIAL PRACTICE 159 



3. Manufacturers' Reply. 



PENFIELD ROAD, 

MANCHESTER, 

4dh January, 19. 



Messrs. SMITH, JONES & SMITH, 
245, PARK LANE, 
LEEDS. 

Dear Sirs, 

We thank you for your inquiry to hand this morning for 
500 pcs. quality 4321 Slaterline, in 40". 

Our lowest price is 40/- per piece, and we could guarantee 
delivery in six weeks from date of order. 

Yours faithfully, 
JOHNSTON, WRIGHT & JOHNSTON. 



160 COMMERCIAL PRACTICE 



4. Letter to Dyers, Requesting Quotation. 

245, PARK LANE, 
LEEDS, 

3rd January, 19. 

Messrs. WHITE, SHIPMAN & BROWN, 
CENTRAL DYEWORKS, 
LEEDS. 



Dear Sirs, 

Kindly let us know, by return, your dyeing price for 
Siaterline in blue black, 40" grey, to finish 36" dyed, length 

35 to 40 yds. 

Yours faithfully, 

SMITH, JONES & SMITH. 



COMMERCIAL PEACTICE 161 



, Dyers' Quotation. 



CENTRAL DYEWORKS, 
LEEDS, 
4th January, 19. 



Messrs. SMITH, JONES & SMITH, 
245, PARK LANE, 
LEEDS. 

Dear Sirs, 

Replying to your favour to hand we beg to say that our 
price for dyeing Slaterlines, 40" grey, to finish 36" dyed, 35 to 
40 yards, is 5s. per piece. 

Trusting to receive your order, and assuring you of our 
most careful attention to your instructions. 

We remain, 

Yours faithfully, 
WHITE, SHIPMAN & BROWN, 



162 COMMERCIAL PRACTICE 



6. Merchants' Quotation. 



245, PARK LANE, 
LEEDS, 

4:th January, 19. 



Messrs. LEVY & LEVY FILS, 
BRUSSELS. 

Dear Sirs, 

We beg to acknowledge the receipt of your esteemed 
inquiry for Slaterlines, and have pleasure in sending you 
patterns, together with our lowest quotations, as desired. 

Hoping to receive your orders in due course, and assuring 
you at all times of our desire to serve you. 

We remain, 

Yours faithfully, 
SMITH, JONES & SMITH 



COMMERCIAL PRACTICE 



163 



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104 COMMEBCIAL PRACTICE 



8. Letter Accompanying Order. 



BRUSSELS, 

6th January, 19. 



Messrs. SMITH, JONES & SMITH, 
245, PARK LANE, 

LEEDS. 

Dear Sirs, 

We are in receipt of your letter of the 4th instant, with 
patterns and quotation of your Slaterline, quality 4321. 

Enclosed please find our Order Form for 500 pieces at 
Is. 3d. per yard. We trust you will be able to deliver not 
later than the end of April. 

Yours faithfully, 

LEVY & LEVY FILS. 



COMMERCIAL PRACTICE 



165 



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166 COMMERCIAL PRACTICE 



10. Letter acknowledging Receipt of Order. 

245, PAUK LANE, 

LEEDS, 8th January, 19 

Messrs LEVY & LEVY FILS, 
BKUSSELS. 

Dear Sirs, 

We are in receipt of your favour of the 6th inst., for 
which please accept our best thanks. 

Herewith we have the pleasure to enclose copy order, 
and remain, 

Yours faithfully, 

SMITH, JONES & SMITH. 



COMMERCIAL PRACTICE 



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176 COMMERCIAL PRACTICE 



20. Notification of Shipment* 



Messrs. JOHN SUTCLIFFE & SON, 
GKIMSBY. 

Have this day shipped in good condition the following 
packages, _A TrussesL : ..5* L ' F :J/ 5 ....per *:*_." Fl ^".. 
sailing 20th of April for Antwerp, and to our Agent, Mr. Jones, 
in Antwerp, for r .:..9..:. T^^.'...?^:. 

To Messrs. SMITH, JONES & SMITH, 
LEEDS. 

GTUMSBY, 2Ql7i April, 10 



COMMERCIAL PRACTICE 



177 










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COMMERCIAL PKACTICE 179 



TRANSACTION No. 13. 



Buyers : PETERSEN & KILLNER, 15, ROSENGABTEN- 
STBASSE, HAMBURG. 

Sellers: RICHARD ROSS & SONS, 254, MABKET ROAD, 
MANCHESTER. 

SUMMARY. 

A firm in Hamburg are anxious to place an order with an English 
firm for goods intended for shipment direct to San Francisco. They 
write the English firm requesting them to submit samples and quote 
prices. * Those being satisfactory, an order is placed, with instructions 
that when the goods are ready for shipment they are to be forwarded 
to a firm of Shipping Agents in Liverpool, and the Buyers advised that 
this has been done. The Buyers forward shipping instructions direct 
to the Shipping Agents, the work of the Sellers being completed as soon 
as the goods have been despatched. Payment is made by means of 
a bankers' draft on London. 

DOCUMENTS AND CORRESPONDENCE. 

(1) Letter of Inquiry ; (2) Reply, quoting prices ; (3) Order ; 
(4) Letter acknowledging receipt of order ; (5) Invoice ; (6) Letter to 
Shipping Agents ; (7) Letter to Buyers advising forwarding ; (8) 
Bankers' Draft ; (9) Covering Letter ; (10) Heceipt and Covering 
Letter. 



180 COMMERCIAL PRACTICE 

1. Write a letter from the Buyers,, asking for samples oi 
Mercerised Crape and Black Novelties, suitable for export. 

2. Draft a suitable reply to the above inquiry, stating 
that samples have been forwarded by post, and that the 
prices are marked on the tickets attached to each pattern. 

3. Write out an order, on behalf of Messrs. Petersen and 
Killner, to Richard Ross & Sons, embodying the following 
particulars : 

8 pcs. 28/29 in. Mercerised Crape. 
4 pcs. 30/31 in. Black Novelties (1 pc. each of patterns 
Nos. 302, 304, 307, and 310). 



To be packed in a bale and marked San Francisco 

946. 

To be ready for shipment within 14 days of receipt of order. 

Invoice to state gross, net, and net net weights in kilos., 
and the cubic measurement of the bale. 

Bale to be forwarded to Messrs. Baker, Perry & Co., Liver- 
pool, to the order of Petersen & Killner, and the latter to be 
advised as soon as the goods have been forwarded. 

Payment to be made by sight draft on London. 

4. Write a letter from the Sellers, acknowledging the 
receipt of the order, and promising delivery within the time 
specified. 

5. Prom the following particulars make out the invoice : 

8 pcs. 28/29 in. Mercerised Crape, 38, 2/40 J, 3/41, and 
2/42 yds.-: 326 yds. at 7|d. per yd. 
Net net weight, 13.40 kilos. 

Net 13.95 



COMMERCIAL PRACTICE 181 

4 pcs. 30/31 in. Black Novelties. No. 302, 42; 
No. 304, 42 J ; No. 307, 44.J ; No. 310, 50 J yds. 
= 1 79J yds. at 9d. per yd. 
Net net weight, 13.40 kilos. 
Net * 14.05 

Tare 2.00 kilos. Gross weight, 30.00 kilos. 
Measurements of bale 79 x 26 x 26 cm. 
Charge for baling, 6s. 6d. 

6. Write a letter to Messrs. Baker, Perry & Co., Liverpool, 
advising them that the bale has been forwarded to them per 
Lancashire and Yorkshire Railway for shipment. Weights 
and measurements, as shown in the invoice, should be quoted. 
The bale to await instructions to be sent by Messrs. Petersen 
and Killner. 

7. Draft a letter from the Sellers to the Buyers advising 
them that the goods have been forwarded to Liverpool for 
shipment, and enclosing invoice. 

8. Draw up a form of bankers' draft, payable at sight, 
and drawn by the United Bank of Hamburg on the British 
and Continental Bank Limited, Holborn Viaduct, London, 
for the amount of the invoice. 

9. Write a letter from the Buyers to the Sellers, enclosing 
the draft in settlement. 

10. Make out a receipt for the amount of the draft, and 
write a covering letter to ttie I5uyers, soliciting further orders. 



182 COMMERCIAL PRACTICE 

TRANSACTION No. 14. 

Buyers: B. BAPTISTA & SONS, 17, MANUEL STREET,. 
CALCUTTA. 

Sellers: JOHN COOK & CO., 290, SWANN ROAD, MAN- 
CHESTER. 

Manufacturers : REDMAYNE & SMITH, HILLSIDE MILLS, 
HALIFAX. 

Forwarding Agents : PEATE & WELLDON, BIRKENHEAD. 

SUMMARY. 

An Indian firm in the ordinary course of business instructs its 
Buying Agents in England to purchase arid ship a consignment of 
carpets. The order is passed on to a firm of carpot manufacturers in 
Halifax, who are requested to prepare the goods arid forward them 
to Birkenhead for shipment. The order having been executed, the 
manufacturers forward their invoice for the goods, payment being 
afterwards made by cheque. The Sellers request the Forwarding 
Agents in Birkenhoad to effect shipment, insurance, &c., the charges 
being debited to the Sellers' account. The shipping invoice is then 
made out, and one copy sent with a letter advising shipment, and 
informing the Buyers that a documentary draft at 30 d/s for the amount 
of the invoice has been drawn and negotiated through the bank, by 
whom it will be presented for acceptance. 

DOCUMENTS AND CORRESPONDENCE. 

(1) Letter ordering goods; (2) Acknowledgment of receipt of 
order ; (3) Forwarding order to manufacturers ; (4) Shipping advice ; 
(5) Letter advising despatch of goods ; (6) Manufacturers' Invoice ; 
(7) Cheque ; (8) Covering Letter ; (9) Receipt ; (10) Letter instructing 
Shipping Agents, &c.; (11) Export Invoice ; (12) Documentary Draft ; 
(13) Letter to bank enclosing draft, &c.; (14) Letter to Buyers advising 
shipment, &c. 



COMMERCIAL PRACTICE 183 

1 . Write a letter from Messrs. Baptista & Sons, requesting 
Messrs. Cook & Co. to purchase and forward by first steamer 
the following goods, viz.: 

16 pieces Tapestry Squares, 24 in. x 23| in. Four 

designs. 

To be packed in bales and despatched as early as possible. 
Marks \ B.S. / Nos. 104 and upwards. 

Calcutta. ^^/ 

2. Write a suitable reply on behalf of Messrs. Cook & Co. 
acknowledging receipt of the order, which is having attention. 

3. Write a letter from Messrs. jDook & Co. to Redmayne 
and Smith, Hillside Mills, Halifax, ordering the goods 
mentioned above. They are to be packed in bales, and 
forwarded to Peate & Welldon, Shipping Agents, Birkenhead. 
Bales to be marked and numbered as stated in the order 
from Baptista & Sons, and Messrs. Cook to be advised as soon 
as the bales have been forwarded. 

4. Write a letter from Redmayne & Smith to the For- 
warding Agents, advising that the bales have been forwarded 
for shipment, and that instructions will be sent by Messrs. 
Cook & Co., Manchester. 

5. Write a letter from the manufacturers to Cook & Co., 
notifying them that the goods have been sent for shipment to 
Birkenhead, and enclosing invoice. 

6. From the following particulars make out the invoice 
which would be sent from the manufacturers to Messrs. 
Cook & Co.: 

16 pieces Tapestry Squares, 24 in. x 23 J in. Four 
designs. (1,280 mats) =: 853 \ yds. at ll|d. 
per yd. 

Four bales charged 8/6 each. 
Less discount at 7% and 2|%. 
Railway carriage paid on 16/-. 

7. Make out a cheque in settlement of the account. 
The cheque is drawn by Cook & Co. on the Manchester and 
Liverpool Bank, Ltd., in favour of Redmayne & Smith, 



184 COMMERCIAL PRACTICE 

8. Write a letter enclosing the cheque to the manu- 
facturers, and requesting them to acknowledge receipt. 

9. Make out the receipt. 

10. Write a letter from Cook & Co. to Peate & Welldon, 
instructing them to undertake shipment of the four bales of 
carpets, which are to be insured for 50 F.P.A. Bills of Lading 
to be made out " to order." 

11. Make out the export invoice to be sent to the Buyers. 
To the items given in No. 6 the following should be added : 

Freight 3 9 8 

Bill Stamps ... 6 

Bank Charges ... 40 

Insurance ... 25 
Dock Charges and 

Haulage ... 36 

Buying commission at 2|%. 

Goods shipped by s.s. " Logician," Liverpool to Calcutta. 

Weights and measurements are : 

Net weight. Gross weight. Measurements. 

No. 104... 2 24 2 1 8 34 in. x33 in. x25 in. 

105.. .2 1 2 1 11 35 in. x34 in. x25 in. 

106... 2 3 25 3 9 46 in. x34 in. x25 in. 

107.. .2 1 7 2 1 19 35 in. x52 in. x25 in. 

12. Make out a documentary draft, at 30 d/s, for the amount 
of the invoice. 

13. Write a letter from the Sellers to the manager of the 
Manchester and Liverpool Bank, Ltd., enclosing the draft, 
together with the documents attached, and requesting him 
to do the necessary. 

14. Write a letter on behalf of the Sellers, advising Baptista 
and Co. that the goods have been shipped, and that you have 
drawn on them by a 30 d/s draft, which has been negotiated 
through the Manchester and Liverpool Bank, Ltd., documents 
to be surrendered on the draft being accepted. 



COMMERCIAL PRACTICE 185 



TRANSACTION No. 15. 



Buyers : DOUGLAS HARTLEY & SONS, PINEWOOD ROAD, 
AUCKLAND, N.Z. 

Sellers: NORTH & EDWARDS, BISCUIT WORKS, NORTH- 
AMPTON. 

SUMMARY. 

The Buyers are merchants in Auckland, New Zealand, the Sellers 
being a well-known firm of biscuit manufacturers in England. An 
order is forwarded for biscuits, which are to be first of all packed in 
soldered tins. Wood packing cases would be of no value when thoy 
arrived at their destination, and as there is in New Zealand a steady 
demand for iron tanks for water storage purposes, it is arranged that 
the tins of biscuits shall be packed in throe 400 gallon tanks. The 
Sellers undertake to effect insurance, &c., the prices being c.i.f. It is 
estimated that one-third of the weight of the biscuits represents sugar, 
on which the Sellers will be able to claim a drawback of duty which has 
been paid to the Customs authorities at the rate of 4s. 2d. per cwt. The 
amount is allowed as a rebate, and is so shown on the invoice. Pay- 
ment is made by means of a draft which is negotiated through the 
bank, it being understood that the draft shall not bo presented for 
payment until after the arrival of the goods. 

DOCUMENTS AND CORRESPONDENCE. 

(1) Order; (2) Covering Letter; (3) Consignment Note; (4) 
Shipping Advice Note ; (5) Letter enclosing Freight Note ; (6) Cheque ; 
(7) Letter accompanying cheque ; (8) Letter re insurance ; (9) Invoice ; 
(10) Bills of Exchange; (11) Letter to bank; (12) Letter to Buyers 
advising shipment. 



186 COMMERCIAL PRACTICE 

1. From the following particulars make out, in proper 
form, an order for the goods specified : 

125 10 Ib. tins Lemon Creams. 
125 ,, Finger Creams. 
78 doz. small tins Afternoon Tea. 

To be packed in tanks, as usual, and forwarded per first 
steamer via Melbourne. Tanks to be marked 




MELBOURNE 

and numbered from 28 upwards. Usual discounts to be 
shown and net c.i.f . prices. Reimbursement by draft at 60 d/s. 

2. Write a covering letter to accompany the above order, 
requesting that it may receive immediate attention, as owing 
to abnormal sales, stocks have fallen very low. 

3. The goods having been packed ready for shipment, 
you are required to make out a Consignment Note. The 
following are the particulars : 

3 Tanks containing biscuits. 

c. q. lb. 

No. 1 weighs 13 2 4 
2 14 1 6 
3 913 

The Consignees are the Australian Steamship Company, 
East India Docks, London, the carriage being paid by the 
Consignors. 

4. Make out a Shipping Advice Note, to be forwarded by 
the Sellers to the Australian Shipping Company, Queen Victoria 
Street, E.G., advising them of the forwarding of the three 
tanks of biscuits, requesting them to effect shipment, make" 



COMMERCIAL PRACTICE 187 

out the necessary Customs documents, &c., and forward to 
the Sellers three Bills of Lading " to order/' together with 
a statement of their charges. 



5. Write a letter from the Steamship Company stating 
that the goods have been shipped by the s.s. " Countess," 
sailing on Thursday, and enclosing a Freight Note. 

6. Make out a cheque, drawn on the Northampton and 
County Bank, in payment of the Freight Note, amounting to 
16 12s. 8d. Drawers, Messrs. North & TM wards ; Payees, 
The Australian Steamship Company. 

7. Write a letter enclosing the above cheque and request- 
ing a receipt in due course. 

8. Write a letter from the Sellers to the London and 
Liverpool Marine Insurance Company, King William Street, 
London, requesting them to insure, F.P.A., the three tanks 
of biscuits referred to above, for the sum of 150, charging 
the sum to the Sellers' account, and forwarding the insurance 
policy by return. 

9. Make out the invoice which will be rendered by the 
Sellers to the Buyers. The particulars are : 

No. 28. One 400 gallon painted tank containing : 

125 10 Ib. tins Lemon Creams 2 @ lOf, 21 @ 11, 
26 @ 111-, 58 (<b n i 18 @ HI Ibs. = 12 cwts. 
2 qrs. 231 Ibs. @ 56s. per cwt. 

No. 29. One 400 gallon painted tank containing :- 

125 10 Ib. tins Finger Creams 1 (5) 11, 18 @ llf , 
49 @ 12, 40 (a} 12-]-, 16 (&, 12J, 1 @ 12 Ibs. = 
13 cwts. 2 qrs. 1| Ibs. (r/j 56s. per cwt. 



138 COMMERCIAL PRACTICE 

No. 30. One 400 gallon painted tank containing : 

78 doz. small tins Afternoon Tea @ 14s. 6d. per doz. 
250 tins charged 8 6s. 8d. 

Discount 12|%. 

Add cost of three tanks at 3 2s. 6d. each net. 

Allow a rebate on sugar as follows : 

Net weight of Sugared Biscuits = 34 cwts. 2 qrs. 
9J Ibs. ^ 331 % = 11 cwts. 2 qrs. 3 Ibs. @ 4s. 2d. 
per cwt. 

Each tank measures 4 ft. 1 in. x 4 ft. 1 in. x 4 ft. 1 in. 

10. Make out a first and second of exchange at 30 d/s for 
the net Amount of the account, drawn by Messrs. North and 
Edwards, Northampton, on Douglas Hartley & Sons, -Auck- 
land, in favour of the Bank of Australia and New Zealand, 
Ltd. 

11. Write a letter from the Sellers to the Manager of the 
Bank of Australia and New Zealand, Ltd., Threadneedle 
Street, London, enclosing the bills, together with three copies 
of the Bill of Lading, two copies of the invoice, and the Marine 
Insurance Policy, with a request that the bill -may be negotiated 
as usual, and the proceeds placed to the Sellers' account. 
The draft not to be presented for acceptance until after the 
arrival of the goods. 

12. Write a letter from the Sellers to the Buyers, informing 
them of the shipment of the goods, enclosing a copy of the 
invoice, and stating that the draft has been negotiated through 
the bank as usual. Express the hope that the goods will 
arrive in good order, and that the Buyers may receive further 
favours at an early date. 



COMMERCIAL PRACTICE 189 



TRANSACTION No. 16. 

Buyers : MESSRS. A. W. BENJAMIN & CO., QUEBEC ROAD, 
MONTREAL. 

Sellers: MESSRS. T. C. JONAS & CO., HIGHGATE MILLS, 
BATLEY, YORKS. 

SUMMARY. 

The buying firm in Montreal forward an order by cable for certain 
pieces of cloth. The receipt of the cable is duly acknowledged. A 
formal order, confirming the cable, is made out and despatched by 
mail to the Sellers. The goods having been prepared for shipment 
are consigned through a firm of Forwarding Agents in Liverpool, who 
are instructed to effect shipment, insurance, &c. The invoice is then 
made out, together with a draft for the net amount. These are for- 
warded by mail to the Buyers, who accept and return the draft in due 
course. 

DOCUMENTS AND CORRESPONDENCE. 

(1) Cablegram ; (2) Letter acknowledging receipt of cable message ; 
(3) Formal order confirming cablegram ; (4) Invoice ; (5) Shipping 
Advice Note ; (6) Draft ; (7) Letter covering invoice and draft ; (8) 
Acceptance and Covering Letter. 



190 



COMMERCIAL PRACTICE 



1. Rule up a telegraph form and insert the following 
cable : 

TO "Cloth, Batley," 601/1, 405/12, 109/5, 103/2 
follicle motmot. FROM Benjamin. 

2. Write a letter from the Sellers acknowledging receipt 
of cablegram order for 

6 pieces Blue Serge, 37H, @ 2/2. 
4 Drab Melton, 8DL, @ 2/7. 
1 piece Oxford Vicuna, 4H, @ 1/11. 
1 Black Beaver, H8H, @ 3/6 

if delivery can be effected this month. 

State in reply that the goods will be despatched on the 
31st inst., unless a cablegram to the contrary is received. 

3. Make out on behalf of the Buyers a formal order 
confirming the cablegram, as follows : 

TO T. 0. Jonas & Sons, Highgate Mills, Batley. 
Terms Net 6 months 1st following month. 
Samples : None required. 
Delivery of goods : This month certain. 



Cable No. 


Pattern No. 


Quantity. 


Price. 


01 


374/1 


6 


pieces Blue Serge 


2/2 


05 


8DL/12 


4 


Drab Melton 


2/7 


09 


44/5 


1 


piece Oxford Vicuna ... 


1/11 


03 


48X/2 


1 


Black Beaver 


3/6 



Signed : A. W, Benjamin & Co. 



COMMERCIAL PRACTICE 191 

4 From the following particulars make out the invoice : 
Order No. 136. 1 Bale, No. 39 /B\ 

Montreal. 

Containing 6 pcs. Blue Serge, 37H. 

Pee. No. 98,674, 63 yds. 

97,329, 62 

88,235, 61 

95,496, 48 

89,324, 57 

90,017, 60 

at 2/2 per yard. 



1 Bale No. 40 



Montreal. 



Containing 4 pcs. Drab Melton, SDL. 
Pee. No. 92,319, 58 yds. 
96,318, 64 
98,265, 49 
93,110, 68 
at 2/7 per yard. 
1 pee. No, 88,634, 43 yards, 
Oxford Vicuna, 4H, @ 1/11 per yard. 
1 pee. No. 76,239, 66 yards, 
Black Beaver, H8X, @ 3/6 per yard. 

Deduct l/37th and l/40th, representing the usual over- 
measure allowance in- this trade. 

A charge of 9/~ per bale is made for double canvas and 
oilcloth, otherwise the prices charged are f.o.b. Liverpool. 



192 COMMERCIAL PRACTICE 

The Buyers' forwarding agents, Messrs. Langstaff & Co., 
effect shipment, insurance, &c., sending their account to 
the Buyers direct. 

5. Make out a Shipping Advice Note addressed to the 
forwarding agents mentioned. 

6. Draw a draft at 6 m/d. from the first of the succeeding 
month for the net amount of the invoice. Show the value 
of the stamp. 

7. Write a letter from the Sellers to the Buyers enclosing 
invoice, together with draft for acceptance. 

8. The draft is accepted, payable at the Bank of Scotland, 
London. Show the acceptance and write a letter covering 
the return of the acceptance to the Sellers. 



COMMERCIAL PRACTICE 103 

TRANSACTION No. 17. 

Importers : MESSRS. B. F. HALSTEAD & CO., BRADFORD, 
YORKSHIRE. 

Buying Agent: MR. F. SHALLARD, WOOL EXCHANGE, 
MELBOURNE. 

SUMMARY. 

The transaction illustrates the procedure adopted in the case of 
an English firm purchasing wool in Australia for shipment to England. 

A Buying Agent is appointed in Australia, and an arrangement 
made with a London bank having a branch office in Melbourne by which 
the Agent may draw cash in exchange for drafts, with invoices and 
Bills of Lading. This enables the Agent to at once secure the money 
with which to pay for the wool purchased. 

The Agent buys the wool at various sales held in Melbourne, 
shipping it as may be convenient, and forwarding to his employers 
the selling broker's weight slips, together with an invoice giving full 
details of the wool shipped. 

The Bill of Lading in duplicate, along with one or two skeleton 
invoices, is handed to the bankers in Melbourne, who advance cash to 
the extent of the value of the wool. The documents named are then 
sent to the London office of the bank, and as soon as they arrive in 
London the draft is forwarded to the drawees for acceptance. 

When the Buyers receive advice of the shipment they instruct 
their Insurance Broker to prepare the policy, arrangements having 
previously been made for a Floating Policy to cover various shipments. 
The policy when prepared is sent to the bank in London in accordance 
with the terms of the credit application. 

Should the vessel arrive before the draft is due, the Bill of Lading 
is released under rebate or otherwise as arranged, but the draft must be 
met at maturity whether the vessel arrives or not. On receipt of a 
remittance for the amount of the draft the bank will forward to the 
Buyers the documents as received by them from Melbourne. The Bill 
of Lading is then sent by the Buyers to their Forwarding Agents in 
Hull, who arrange for the goods to be forwarded by rail to their desti- 
nation. 

DOCUMENTS AND CORRESPONDENCE. 

(1) Letter from Agent to Buyers offering his services ; (2) Reply 
accepting offer and giving instructions to purchase ; (3) Letter to bank 
re the opening of a credit ; (4) Bank's roply ; (5) Application for credit ; 
(6) Letter from bank granting credit ; (7) Letter from Agent to Buyers 
advising purchase and shipment of wool; (8) Specimen Broker's 
Weight Note; (9) Invoice; (10) "Skeleton" Invoice; (11) Draft; 
(12) Particulars for Bill of Lading; (13) Declaration of Marine In- 
surance; (14) Particulars for Insurance Policy; (15) Letter from 
bankers enclosing draft for acceptance; (16) Letter covering accept- 
ance; (17) Letter to Forwarding Agents; (18) Freight Account. 



194 COMMERCIAL PRACTICE 



1. Letter offering Services. 



MELBOURNE, 
10th June, 19. 



Messrs. B. F. HALSTEAD & Co., 
BRADFORD, 

YORKSHIRE. 

Dear Sirs, 

I have the pleasure to offer you my services as Buying 
Agent for wool in the Australian markets. I have been 
established in this city for a period extending over 15 years, 
and have an expert knowledge of wool, acquired, in the first 
instance, in connection with manufacturing processes in 
England, followed by several years' practical experience on 
sheep rearing estates in this country. 

I have succeeded in establishing a very wide connection 
with woollen merchants in England and may refer you to 
Messrs. Chadwick & Reeves, of Huddersfield, and Messrs. 
Bancroft & Co. of your city. 

I should be prepared to buy and ship for you for a com- 
mission of 1| per cent., all charges to be debited to you. 

Trusting that I may be honoured with your instructions. 

I am, 
Yours faithfully, 

F. SHALLARD. 



COMMERCIAL PRACTICE 195 

2. Reply accepting offer of services. 

MARKET STREET, 

BRADFORD, 

30th July, 19 

Mr. P. SHALLARD, 

WOOL EXCHANGE, 

MELBOURNE. 

Dear Sir, 

We are in receipt of your letter of the 10th ult., and feel 
inclined to take advantage of your offer to act as Buying 
Agent for wool. By way of a trial shipment we shall be glad 
if you will purchase at the next sales about 100 bales at an 
average price of not more than 7d. per pound. 

We will arrange for a credit to be opened with the Melbourne 
Branch of the United Australian Bank, Ltd., to the extent 
of 50,000, on which you will be in a position to draw against 
drafts on us at 60 or 90 d/s on depositing Bills of Lading 
and duplicate invoices. 

You will please keep us informed by cable of the state of 
your market and advise us immediately the wool is shipped, 
in order that we may effect insurance. 

Relying upon your best services. 

We are, 

Yours faithfully, 

B. F. HALSTEAD & CO. 



196 COMMERCIAL PRACTICE 



3. Letter to Sank re credit, 

BRADFORD, 
3(M& July, 19. 

THE MANAGER, 

UNITED AUSTRALIAN BANK, LTD., 
HOLBORN VIADUCT, LONDON. 



Dear Sir, 

We are anxious to open a credit with your Branch Office 
in Melbourne and shall be glad if you will forward us the 
necessary printed application form. 

Thanking you in anticipation. 

Yours faithfully, 
B. F. HALSTEAD & CO. 



COMMERCIAL PRACTICE 197 



4. Letter enclosing credit application. 

HOLBORN VIADUCT, 

LONDON, 
3Ist July, 19. 



Messrs. B. F. HALSTEAD & Co., 
BRADFORD. 

Dear Sirs, 

In conformity with your request I have the pleasure to 
enclose a form of application for credit, which I shall be 
pleased if you will kindly fill in and return in due course. 

Yours faithfully, 
for THE UNITED AUSTRALIAN BANK, LTD., 

WM. BARING, 

Manager. 



198 COMMERCIAL PRACTICE 

5. Application for Credit. 

1st August, 19... 6 .. 

To THE UNITED AUSTRALIAN BANK, LIMITED, 
LONDON, B.C. 

Gentlemen, 

We request you to establish a Credit with your branch at 

Melbourne ^Q {^e extent of 50,000 (say Fifty Thousand Pounds 

?t?rti n 9j>.. authorising the negotiation of the draft or drafts of 
F. , shaiiard on us a ^ BO or 90 (j a ys after sight, payable in 
London, and in consideration of your so doing we engage to 
accept such drafts and to pay the same in London at maturity. 

The drafts are to be secured by the due endorsement and 
delivery as collateral security to the Bank of Bills of Lading for 
J9T<?f?5...but the Bank is not to be responsible for the genuineness 
or correctness of the Bills of Lading or any endorsement 
thereon, nor in the event of any misrepresentation, as to the 
quantity, quality, or value of any goods comprised therein, 
nor for the shippers' charges on any such goods. The in- 
surance thereon, with...f^...added, is to be effected by...^..or 
by the Bank in case such insurance should not be arranged 
to its satisfaction, the cost of which insurance we engage to 
pay ; and the amount insured is to be held as available to 
the Bank until payment of the draft or drafts. 

In the event of .. us , failing either to accept or pay such 
draft or drafts, and of the Bank selling the .^?.?....which it is 
hereby fully authorised to do, we undertake to pay on demand 
the amount of any deficiency on such sale, together with all 
usual commission and charges and expenses whether incidental 



COMMERCIAL PRACTICE 199 

thereto or otherwise. It is understood that on due payment 
of any draft with the cost of insurance and any other expenses 
incurred by the Bank in connection with the shipment con- 
cerned, the relative documents are to be given up to us, 
provided all other drafts due, cost of insurance, and expenses 
shall have been paid. 

It is understood that the negotiation of the draft or drafts 
above referred to shall be optional on the part of your Branch. 

All drafts are to be marked as drawn under Credit of this 
date. 



This Credit is to cease to be available after 
19 ....... 

Your obedient Servants, 

B. F. HALSTEAD & CO. 



Slip attached. 

REBATE on BILLS PAID BEFORE MATURITY, on arrival 
of vessel carrying the relative goods, shall be at the rate 
allowed by leading London Joint Stock Banks for short 
deposits, but in no case to exceed 5 per cent, per annum. 



200 COMMERCIAL PRACTICE 



Letter granting Credit. 

HOLBOBN VIADUCT, 

LONDON, 
2nd August, 19. 



Messrs. B. F. HALSTEAD & Co., 
BRADFORD. 

Dear Sirs, 

I have to acknowledge the receipt of your communication 
of the 1st inst., and to inform you that I have arranged for 
the credit applied for to be opened with our Melbourne Branch, 
which will be prepared to negotiate your drafts in the terms 
of your application. 

Yours faithfully, 
for THE UNITED AUSTRALIAN BANK, LTD. 

WM. BARING, 

Manager. 



COMMERCIAL PRACTICE 201 

7. Letter advising purchase and shipment of Wool 

WOOL EXCHANGE, 

MELBOURNE, 
4cth November, 19 



Messrs. B. F. HALSTEAD & Co., 
BRADFORD, 

YORKSHIRE. 

Dear Sirs, 

I have to thank you for your esteemed favour of the 30th 
July, and now beg to advise that, in conformity with your 
wishes, I have purchased at recent sales 108 bales of wool, for 
which I enclose weight slips and invoice. 

I have drawn on you by 90 d/s draft in favour of the 
United Australian Bank, Ltd., for the amount of the invoice, 
namely, 945 15s. Id., under credit No. 3286 of 2nd August, 
and have handed to the Bank two skeleton invoices, together 
with Bills of Lading. 

Hoping to be entrusted with your further instructions. 

I am, 
Yours faithfully, 

F. SHALLARD. 



202 



COMMEBCIAL PBACTICE 



8. Specimen Weight Note. 

BANCROFT & COMPANY Limited, 
MELBOURNE, 



19. 



WEIGHTS AND PARTICULARS OF WOOL 

LOT 6 . .? BALES. SACKS . 8 .y. @ 

BOUGHT BY ?. 



MARKS. 


No. 


WEIGHT. 


DESCRIPTION. 


B.W. 


1 


Cwts. 

2 


Qrs. 

2 


Lbs. 
2 


X 


THE RANCH 


2 


2 





4 






3 


2 


2 


7 








7 





13 


797 Ibs. 












40 


Tare . . . . 


33 








757 


Draft .. .. 


7 








"*"^" " 














40 

















- 





























COMMERCIAL PRACTICE 



203 






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206 COMMERCIAL PRACTICE 

12. Particulars for Bill of Lading. 

FREIGHT PAYABLE IN HULL. 

AUSTRALIAN AND NEW ZEALAND TRADE. 

BILL OF LADING. 

Shipped by F. Shallard. 
Good Ship " Derwent." 

Master Cook lying in Hobson's Bay and bound for Hull 
One hundred and eight Bales Wool unto Order. 

Freight at the rate of five-sixteenths of a penny per pound 
Greasy, seven-sixteenths of a penny per pound Scoured, 
gross weight delivered at the King's beam with Five per cent, 
primage. 

Dated in Melbourne 4th November, 19 

THOS. COOK. 
Two Bills affirmed. 

(Stamped in Melbourne by the Shipper with 6d. 
adhesive stamp, which is cancelled.) 

Countermarked . 



Marks. 


Nos. 


B.W. 




The Ranch 


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C.R. (Red) 


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B.S. (Yerk) 


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M.B.R. 


1/17 


Abbot 


1/28 


R.S. (Red) 


1/16 


Omoe 


1/9 


K.T.G. 


1/6 


R.S. 


1/5 



COMMERCIAL PRACTICE 207 

13. Declaration of Marine Insurance. 

7fh December, 19 



To Mr. S. ALLPRESS, 

INSURANCE AND MORTGAGE BROKER, 
BRADFORD. 



Please insure as under, with ... Co .^^ e T. c . ia L^ ri ^... Ins. Co. 

Per S. "fterwent" 
From Melbourne 

Via 

To Hull 

and thence to Inland Destination at Bradford. 

On *??.. .-??.??. w L 

Marks and Nos. as .P er ...i oi ' .. 

Invoice and Charges...^?... Open on cover... r> 

..*?%. added ..??... Now declared 

Total ...#.?*?. Left open 

Rate .." ; /~... per cent. Average each bale or package. 
Policy in name of .^'..^J^M^ d : . c -..., 
For A/c of .A... 

Signed ^- F - Halstead & Co. 



208 



COMMERCIAL PRACTICE 



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COMMERCIAL PRACTICE 209 

15, Letter enclosing Draft for Acceptance, 

HOLBORN YlADUCT, 

LONDON, 
1th December, 19 



Messrs. B. F. HALSTEAD & Co., 
BRADFORD. 

Dear Sirs, 

We beg to enclose draft as per particulars at foot, which 
we shall be glad if you will accept and return in due course. 

Yours faithfully, 
for UNITED AUSTRALIAN BANK, LTD. 

WM. BARING, 

Manager. 

Draft No. 8269. 

Date, 4th November, 19...... at 90 d/s. 

Amount, 945 15s. Id. 
Drawer, F. Shallard. 



210 COMMERCIAL PRACTICE 



16. Letter covering Acceptance. 



BRADFOBD, 

8^ December, 19. 



THE MANAGER, 

UNITED AUSTRALIAN BANK, LTD., 
HOLBOBN VIADUCT, LONDON. 

t)ear Sir 

We have the pleasure to return herewith draft No. 8269, 
dated 4th November, !&.,...., for 945 15s. Id. duly accepted. 

Yours faithfully, 

B. F. HALSTEAD & CQ. 



COMMERCIAL PRACTICE 211 



17. Letter to Forwarding Agent, 

BRADFORD, 

26^ January, 19 

Messrs. M. WRIGLER & SONS, 
FORWARDING AGENTS, 
HULL. 

Dear Sirs, 

We have had consigned to us by Str. " Derwent," Melbourne 
Hull, 108 bales of wool. 

The vessel is due about the 30th inst., and we shall 
be glad if you will arrange to have the consignment forwarded 
to us by L. & Y. Railway without delay, notifying us imme- 
diately the vessel arrives. 

We enclose Bill of Lading duly endorsed. 
Please debit all charges to our account as usual. 

Yours faithfully, 

B. P. HALSTEAD & CO. 



212 



COMMERCIAL PRACTICE 



18. Freight Account 

HULL, 

th Feb., 19. 

Messrs. B. F. HALSTEAD & Co., 
BRADFORD. 

To Freight Account, s.s, "DERWENTV' 



To 108 bales Wool as per B/L. 




s, 


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COMMERCIAL PRACTICE 213 



TRANSACTION No. 18. 

Buyers : MESSRS. MORLEY, PICKERSLEY & CO., ELEC- 
TRIC PRESS, LEEDS. 

Sellers : THE CROCKER-WHEELER CO., AVENUE WORKS, 
AMPERE, NEW JERSEY, U.S.A. 

SUMMARY. 

The Buyers are a firm of printers in Leeds, whose establishment 
is fitted with modern machinery, using electricity as the motive power. 
They desire to replace or renew certain parts, and write to the Sellers, 
a firm of electrical engineers in America, asking for a quotation. This 
is forwarded, and the prices being satisfactory an order is given and 
duly acknowledged. The Sellers point out that one of the motors 
ordered will have to be specially made, and consequently they propose 
to forward at once the parts in stock, and to send the remaining motor 
as soon as ready. The order is executed in this way, payment after- 
wards being made by a bankers' draft. 

DOCUMENTS AND CORRESPONDENCE. 

(1) Letter requesting quotation ; (2) Reply, quoting prices ; 
(3) Order Form ; (4) Letter covering order ; (5) Letter acknowledging 
receipt of order, &c.; (6) Letter advising shipment of first consignment ; 
(7) Letter advising shipment of balance of order ; (8) Invoice ; (9) 
Statement; (10) Letter sent with bankers' draft; (11) Draft; (12) 
Receipted statement. 



214 COMMERCIAL PRACTICE 

1. Letter requesting Quotation. 

ELECTRIC PRESS, 
LEEDS, 
12th February, 19..... 

THE CROCKER-WHEELER Co., 
AMPERE, U.S.A. 

Dear Sirs, 

We shall be glad if you will kindly quote us your lowest 
price for the following electrical fittings, delivered free at our 
works : 

1 armature for 2 h.-p. motor, 15 amps., 120 volts. 
1 1 ,, 3 120 

1 ,, i 4 120 

1 10 78 120 

f 

Trusting to have your reply by return mail, 
We remain, 

Yours faithfully, 

MORLEY, PICKEESLEY & CO 



COMMERCIAL PRACTICE 215 

2. Reply, quoting Prices. 

AVENUE WORKS, 

AMPERE, U.S.A., 

21st February, 19 



$350 the lot, 



Messrs. MORLEY, PICKERSLEY & Co., 
ELECTRIC PRESS, 

LEEDS, ENGLAND. 
Dear Sirs, 

We beg to acknowledge the receipt of your esteemed 
inquiry of the 12th instant, and have pleasure in quoting 
you as follows : 

1 armature for 2 h.-p. motor 
>>* 

* j) " SJ 

1 10 

Delivered free at your works. 


Trusting to be favoured with your commands, which shall 

have our most careful attention, 
We remain, 

Yours faithfully, 

For THE CROCKER-WHEELER CO., 
RALPH HOLMES, 
President. 



216 



COMMERCIAL PRACTICE 



3. Order. 



ORDER No 



From 

MORLEY, PICKERSLEY 8 CO. 



March 1st, 19 



To 



The Crocker-Wheeler Co. 



Dear Sirs, 

Kindly send the undermentioned goods, carriage paid, at 
your earliest convenience, and oblige, 

Yours faithfully, 

MORLEY, PICKERSLEY & CO. 



Amps. Volts. Kevs. Makers' No 

1 armature for 2 h.-p. motor 15 190 1,000 797 



1 

,, i 
10 



8 120 1,000 2,109 

4 120 1,200 1,625 

78 120 750 414 



COMMERCIAL PRACTICE 217 



4. Letter Covering Order. 



ELECTRIC PRESS, 
LEEDS, 

1st March, 19. 



THE CROCKER- WHEELER Co., 
AMPERE, U.S.A. 

Dear Sirs, 

We are obliged by your favour of the 21st ultimo, and 
now beg to hand you an order, No. 19,002, for one spare 
armature, each for |, 1, 2, and 10 h.-p. Crocker- Wheeler 
motors, and we shall be glad if you will give this your earliest 
attention. Some of our motors are now in need of new 
armatures, and we are anxious that there should be no delay. 

We have quoted on the order form the shop number of 
the motors at present working, which we think may be of 
some service to you. 

Please be good enough to let us know by next mail when 
we may look for delivery 

Yours faithfully, 

MORLEY, PICKERSLEY & CO. 



218 COMMERCIAL PRACTICE 

5. Letter Acknowledging Receipt of Order. 

AVENUE WORKS, 
AMPERE, U.S.A., 

March, 19. 

Messrs. MORLEY, PICKERSLEY & Co., 
ELECTRIC PRESS, 
LEEDS. 



Dear Sirs, 

We are much obliged by your favour of the 1st inst., 
enclosing your order, No. 19,002, covering four armatures. 
We are glad that you quoted the machine numbers, as this 
enables us to fill the order with greater assurance. 

We hope to be able to ship the half and one h.-p., and 
the two h.-p. in a week's time, but it will take about five 
weeks to get out the 10 h.-p. armature. 

We propose therefore to make one shipment of the half, 
one, and two h.-p,, and to send the 10 h,-p. as soon as it is 
completed. 

We trust this method of shipment will be in accordance 

with your wishes. 

Yours faithfully, 

* 

THE CROCKER-WHEELER CO. 



COMMERCIAL PRACTICE 219 



6. Letter Advising Shipment of First Consignment. 

AVENUE WORKS, 
AMPERE, U.S.A., 

21st March, 19 



Messrs. MORLEY, PICKERSLEY & Co., 
ELECTRIC PRESS, 

LEEDS, ENGLAND. 

Dear Sirs, 

We beg to advise the shipment to-day, via American 
Express, prepaid, the following pieces of electrical machinery, 
viz. : 

Package No. 1, 1 armature for 1 h.-p. motor, 120 volts. 
)> j> 2, 1 >> 2 1.20 }J 

,, ,, o,l ,, ,, 2 ,, 120 ,, 

covered by your order, No. 19,002. 

Dimensions and weights : 

Package No. 1, 10 x 10" x 27". Gross 54 Ibs., net 40 Ibs. 
2, 10" x 10" x 22". 36 26 
3, 10" x 10" x 26". 80 60 

Trusting these will reach you safely, in good order and 
condition, 

We are, 

Yours faithfully, 

THE CROCKER-WHEELER CO. 



220 COMMERCIAL PRACTICE 



7. Advising Shipment of Balance of Order, 

AVENUE WORKS, 
AMPERE, U.S.A., 

April 2lst, 19 

Messrs. MORLEY, PICKERSLEY & Co., 
ELECTRIC PRESS, LEEDS. 

Dear Sirs, 

We beg to inform you that we have this day shipped, via 
American Express, carriage paid, the following pieces of 
electrical machinery, viz. : 

1 armature, complete, for 10 h.-p. motor, 120 volts. 

Case measuring 15" x 15" x 42". Gross weight 290 
Ibs., net weight 195 Ibs. 

Yours faithfully, 
THE CROCKER-WHEELER COMPANY, 

MARK WHEELER, 

Secretary. 



COMMERCIAL PRACTICE 



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COMMERCIAL PRACTICE 



Fol. 198. 



9. Statement. 

AVENUE WOBKS, 

AMPEBE, N.J., 

July, 19. 



Messrs. MOBLEY, PICKEBSLEY & Co., 
LEEDS, ENGLAND. 

in account umi> The CROCKER-WHEELER Company 



April 21st 



To Merchandise 



$350 



COMMERCIAL PRACTICE 223 



10. Letter covering Draft. 

ELECTRIC PRESS, 
LEEDS, 

Wth August, 19 

THE SECRETARY, 

THE CROCKER- WHEELER Co., 

AMPERE, NEW JERSEY, U.S.A. 

Dear Sir, 

We have the pleasure to hand you herewith draft for 
350 dollars on the New York and Jersey Bank, and shall 
be glad to have your acknowledgment in due course. 

Yours faithfully, 

MORLEY, P1CKERSLEY & CO. 



224 



COMMERCIAL PRACTICE 



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COMMERCIAL PRACTICE 

12. -Receipted Statement. 



225 



AMPEKE, N.J., 

IQth August, 19... 

Messrs. MOKLEY, PICKEESLEY & Co., 
LEEDS, ENGLAND. 

fir. to THE CROCKER-WHEELER CO. 

Your Order : 19,002. 
Our Order : 3978. 
Via American Express. 



April 21st 




To Four Armatures 






$350 






































































































































Paid, 19th Aug. ,19... 

/iTiAfli/irn TiTTTnnT nn /IA 














CROCKER- WHEELER CO, 

ROBERT FOSTER, 














Cashier. 

























226 COMMERCIAL PRACTICE 



TRANSACTION No. 19. 

Consignors : MESSBS. J. MENDONCA & SONS, WESTLANDS 
ROAD, PEKNAMBUCO, BRAZIL. 

Brokers: MESSRS. BERNARD HUNT & CO., EXCHANGE 
BUILDINGS, LIVERPOOL. 

SUMMARY. 

The Consignors forward for sale to a firm of produce brokers in 
Liverpool, a consignment of 1,330 bags of castor seed. On arrival in 
Liverpool the seed is warehoused pending its sale by auction. In the 
meantime it is insured, under the Brokers' Floating Policy, with the 
Liverpool and Manchester Marine Insurance Company. A circular 
letter is sent out to likely firms calling attention to the fact that the 
consignment will be offered at the forthcoming sales. The seed having 
been disposed of, an Account Sales is drawn up by the Brokers and 
forwarded, along with a draft representing the net proceeds, to the 
Consignors, who acknowledge its receipt, and announce that they hope 
to make further consignments later. 

DOCUMENTS AND CORRESPONDENCE. 

(1) Letter advising shipment of consignment ; (2) Letter advising 
safe arrival of vessel ; (3) Letter to Insurance Company declaring 
against Floating Policy ; (4) Circular letter to clients, calling attention 
to sale ; (5) Account Sales ; (6) Letter covering Account Sales and 
draft ; (7) Bankers' Draft ; and (8) Letter acknowledging receipt of 
draft. 



COMMEKCIAL PRACTICE 227 

1 . Write a letter from the Consignors advising the Brokers 
that a consignment of 1,330 bags of castor seed has been 
shipped by s.s. " Renwick " for sale on account of the Con- 
signors. The vessel is due to arrive in Liverpool in three 
weeks' time, and it is hoped that the seed, which is of ex- 
ceptional quality, will find a ready sale. The Brokers are 
requested to effect insurance of the consignment as usual, to 
the value of 850. Bill of Lading is enclosed. 

2. Write a letter from the Selling Brokers, acknowledging 
receipt of the above letter, and stating that the vessel has 
arrived safely at Liverpool and discharged the consignment of 
seed, which has been warehoused, pending the usual sales 
which take place the following week. 

3. Write a letter from the Brokers to the Liverpool and 
Manchester Marine Insurance Company, 28, Blake Street, 
Liverpool, declaring the above consignment under their own 
Insurance Policy No. 2153. 

4. Write a circular letter such as might be sent out by 
the Brokers to their clients, calling attention to the fact that 
the above consignment will be offered for sale at the Brokers' 
rooms on the following Wednesday, at 2.30. 

5. From the following particulars make out an Account 
Sales such as would be rendered by the Brokers to the Con- 
signors : 

1,330 bags of castor seed. 

c. q. Ibs. 
Gross weight ... 1,939 18 

Tare 14 1 

with d^aft at the rate of 4 Ibs. for every 5 bags, sold at 9s. per 
cwt. 

Loose collected seed 26 cwts. qrs. 1 Ib. sold at 8s. 6d. per 
cwt., and a further lot of loose seed, weighing 12 cwts. 1 qr. 
12 Ibs. sold for 2 15s. 7d. 



228 COMMERCIAL PRACTICE 

Discount is to be allowed at the rate of 2|%. 
The charges are as follows : 

Dock and town dues . ... 7 7 3 

Marine Insurance on 850 =... 2 13 6 

Freight on 1,963 cwts. 1 qr. 3 Ibs. @ 150 per ton. 

Quay porterage 9 1 3 

Quay rent 3 9 

Watching 037 

Cartage and housing 11 11 

Rent (warehouse) ... ... 10 6 

Fire Insurance ... ... ... 90 

Sampling and attending weighing 

and delivery 15 

Petties 2 6 

Bank commission 5 10 

Interest on charges ... ... 1 2 5 

Mending and collecting loose, 

supplying bags and twine... 105 

Bank commission on 774 6s. 8d. @ J%. 

Commission on 875 15s. 4d. @ 1%. 

Due in cash 4th March, 19 

6. Write a letter from the Brokers to the Consignors 
informing them of the result of the sale, enclosing Account 
Sales and bankers' draft. 

7. Draw up a form of bankers' draft drawn by the National 
and Commercial Bank, Liverpool, on the Brazilian Bank, Ltd., 
Pernambuco, for the net proceeds, and payable at 10 d/s in 
favour of the Consignors. 

8. Write a letter from the Consignors acknowledging 
Receipt of the Account Sales and draft, and stating that as 
the result has been more than equal to their expectations they 
hope to be in a position to forward further consignments 
shortly. 



COMMERCIAL PRACTICE 229 



TRANSACTION No. 20. 

Buyers: MESSRS. ROBERT FOSTER & CO., BIBKDALB 
ROAD, MANCHESTER. 

Sellers : MESSRS. W. MARCOPOLI & FILS, PATRAS, GREECE. 

SUMMARY. 

The two firms have been in the habit of doing business with each 
other at intervals ; it is consequently unnecessary to enter into details 
as to terms, &c. A letter is written respecting samples of currants 
which have been forwarded for the inspection of the buyers. From the 
samples submitted the Buyers select three different qualities and order 
100 x i cases of each. 

The fruit is forwarded by steamer direct to Manchester, and as 
the price charged is f.o.b. the Buyers aro responsible for payment of 
freight, insurance, &c. 

As soon as the goods are shipped the Sellers forward an invoice, 
together with the Bill of Lading, and at the same time draw on the 
Buyers for the amount of the invoice. The draft is made payable in 
London to the Societe Generale do Paris, to whose branch manager 
in Patras it is handed by the drawers. 

On arrival of the consignment in Manchester, the Consignees are 
required to fill in a special Customs document such as is used when 
dutiable goods are imported. After payment of the Freight Account, 
the goods are handed over to the Consignees by the Shipping Company, 
provided in the meantime that the import duty has been paid. If the 
duty is not paid, the goods must be warehoused in a bonded warehouse. 
The draft is presented by the bank and duly accepted, and honoured 
on the due date. 

DOCUMENTS AND CORRESPONDENCE. 

(1) Letter re samples forwarded to Buyers ; (2) Reply, ordering 
goods ; (3) Letter acknowledging receipt of order ; (4) Foreign Invoice ; 
(5) Bill of Lading ; (6) Letter advising shipment and enclosing invoice, 
&c.; (7) Draft ; (8) Letter re Insurance ; (9) " Entry for Home Use 
ex-Ship." 



230 COMMERCIAL PRACTICE 

1 . Write a letter from the Sellers to the Buyers informing 
them that samples of the new crop of currants have been 
forwarded by post under separate cover. Point out that the 
season has been an exceptionally good one, and that in con- 
sequence the fruit is in perfect condition. Express the hope 
that business may result, and assure them of attention to any 
orders which may be placed. 

2. Write a suitable reply to the above letter, ordering 
the following, viz.: 

100 x | Cases "Diamonds" at 20s. per cwt. 
100 x I "Specials" at 19s. 
100 x I "Choicest" at 18s. 

f.o.b. Patras. 

To be forwarded by first regular steamer to Manchester. 

3. Write a letter acknowledging the receipt of the order 
referred to in the previous question, and stating that the 
fruit will be despatched within a few days. 

4. From the following particulars make out an invoice : 
100 x | Cs. "Diamonds." 
Gross weight, 5,485 Ibs. 
Tare 600 

at 20s. per cwt. 

100 x J Cs. " Specials." 

Gross weight, 5,517 Ibs. 

Tare 600 

at 19s. per cwt. 

100 x I Cs. "Choicest." 

Gross weight, 5,281 Ibs. 

Tare 600 

at 18s. per cwt. 

f.o.b. Patras. Shipped per Steamer " Angora " Patras 
to Manchester direct. 



COMMERCIAL PRACTICE 231 

6. The following are the necessary particulars for the 
Bill of Lading which you are required to make out : 

Shipped by Messrs. W. Marcopoli & Fils. 

Per s.s. " Angora." 

From Patras to Manchester direct. 

Three hundred quarter cases of currants. 

Weighing 16,283 Ibs. gross. 

Freight at 17s. 6d. per ton of 20 cwts. 

Dated. 

Captain William Crookes. 

6. Write a letter from the Sellers to the Buyers, enclosing 
two copies of invoice, and Bill of Lading, and notifying them 
that the goods have been shipped. 

7. Draw the first of exchange at 3 m/d for the gross 
amount of the invoice, in favour of the Societe Generale de 
Paris, and made payable in London. Show the acceptance. 

8. Write a letter to the Union Marine Insurance Company 
requesting them to issue a policy covering the shipment. 
The amount to be the invoice value with ten per cent, added, 
plus freight as ascertained in Bill of Lading. The consign- 
ment to be insured so as to cover all risks 

9. From the particulars already given you are required 
to fill in an " Entry for Home Use ex-ship " form, as required 
by the Customs authorities when the goods are subject to duty. 



232 COMMERCIAL PRACTICE 



TRANSACTION No. 21. 

Buyers : MESSRS. CAMPBELL BROTHERS & CO., MIKODTQ 
LANE, LONDON. 

Setters : THE CEYLON TEA ESTATES, LTD., COLOMBO, 
CEYLON. 

SUMMARY. 

The Buyers aro a firm of tea merchants in the City of London. 
Having had numerous dealings with the Sellers, who are tea growers 
and exporters in Ceylon, they forward an order for 20 chests of tea, 
which are at once purchased by the Sellers and shipped on account of* 
Messrs. Campbell Brothers. The cost of the tea is stated separately 
on the invoice, the charges being set out in detail in Cingalese currency. 
For the purposes of exchange the rupee is taken as being worth Is. 4^d. 
The Consignors take out Bills of Lading and effect marine insurance, 
the documents in each case being forwarded along with the invoice 
when the shipment is advised. An Abstract Invoice is made out, 
omitting all details, to be forwarded by a later mail along with the 
Second of Exchange. 

DOCUMENTS AND CORRESPONDENCE. 

(1) Letter incorporating order; (2) Letter acknowledging receipt 
of order ; (3) Shipping Invoice ; (4) Abstract Invoice ; (5) Draft 
First of Exchange ; (6) Letter advising shipment and enclosing B/L 
and Marine Insurance Policy ; (7) Letter enclosing Second of Exchange 
and Abstract Invoice ; (8) Letter from Consignees advising safe receipt 
of consignment and payment of draft. 



COMMERCIAL PRACTICE 233 

1. Write a letter on behalf of the Buyers, to the Ceylon 
Tea Estates, Ltd., Colombo, Ceylon, requesting them to 
purchase and ship as early as possible, 20 chests Ceylon Pekoe 
Tea, similar in quality and flavour to the consignment of the 
20th July last. Freight is to be paid in Colombo, and the 
Consignors are to effect insurance as usual. Reimbursement 
by demand draft payable in London. 

2. Write a letter from the Ceylon Tea Estates, Ltd., 
acknowledging the receipt of the order, and stating that 
shipment will probably be made in about a fortnight's time. 

3. From the following particulars make out the invoice : 

20 chests Ceylon Pekoe Tea, 2,040 Ibs. net. Rupees. 

Cost 728.44 

Packing, &c., at 3 Jets, per lb 71.40 

799.84 
CHARGES. Rupees. ~~ 

Interest 3.20 

Shipping Charges J ct. per Ib. ... 10.20 
Export Duty at 10 cts. per Ib. , , . 1 .82 

Harbour dues 1.40 

Marine insurance on 100 at 

ex. 1-4^ Rp. 1497.08 at 

iV% to P a y average 
Less 25% dis 

Policy and stamp 

6.16 

B/L, stamps, petties, and 

Fire Insurance ... ... ... 6.00 

Freight on c. ft. Ill ft. 8 in. 

at 30s. per ton 50 ft. = 

3 7s. at exchange 1-4^ 

paid in Colombo ... ... ... 50.1 5 

78 ' 93 

878.77 
Commission 21.97 

Rp. 900.74 



234 COMMERCIAL PRACTICE 



Marks and Numbers <TC.B.&Sjtt 1389 to 1408 

LONDON. 

By our draft No. 24 at sight on Messrs. Campbell Bros. 
and Co., London, exchange 1- 



4. From the above particulars make out an Abstract 
Invoice, showing only : 

Usual form of heading. 
Number of packages. 
Net weight of tea. 

Gross amount of invoice (including charges) in 
sterling. 

5. Draw the First of Exchange, payable on demand, for 
the amount of the invoice, in sterling, in favour of the Ceylon 
Tea Estates Limited, Colombo, but payable in London. 

6 Write a letter from the Consignors to Messrs. Campbell 
Bros., advising shipment of the 20 chests of tea per steamer 
" Invicta," and enclosing (a) Invoice, (b) Bill of Lading, and 
(c) Insurance Policy. State also that the draft has been 
negotiated through the National Bank of India, Limited, 
and express the hope that it will be duly honoured on presenta- 
tion. 

7. Write a further letter from the Sellers confirming the 
one already written, and enclosing Second of Exchange and 
Abstract Invoice. It is supposed to be written seven days 
after the previous letter, and is sent by the next mail. 

8. Write a letter from the Consignors stating that the 
consignment has been delivered and accepted, and that the 
draft has been presented by the bank and duly honoured. 



Printed in Great Britain by R. & R. CLARK. LIMITED. Edinburgh. 



Modern Commercial Practice 

With Correspondence 

SERIES OF TRANSACTIONS FOR USE IN CONNECTION 

WITH CLASSES IN COMMERCIAL PRACTICE 

OR BUSINESS METHODS 

BY 

F. HEELIS, F.C.I.S., F.R.G.S. 



PART L THE HOME TRADE. 

Price 2/6 



SOME PRESS OPINIONS. 

SCHOOL. "Actual business methods cannot be entirely learned from 
books, but, so far as it is possible to impart commercial knowledge by this 
method, Mr. Heel is has succeeded admirably. He carries us through a series 
of transactions commencing with an inquiry from a buyer for quotations for 
goods, and terminating with the satisfactory acknowledgment of cheque 
received in payment of goods supplied. In these transactions he introduces 
as to questions regarding dishonoured cheques, invoices, consignment notes, 
bills, banking business, telephone messages, claims on railway companies for 
damages, and practically all the difficulties which may arise in the course of 
a business transaction. Models of all business forms are plentifully used. 
We look forward with pleasure to the issue of the next volume of this series." 

SCHOOLMASTER."^** transactions in this book afford models of 
correspondence and samples of transactions of wide range and groat usefulness." 

ACCOUNTANT. "For the purpose for which it is intended it will 
doubtless be found admirable." 

SCROOLAflSTRESS. "An exceedingly useful book." 

LONDON: MACMILLAN AND CO., LIMITED.